SCHEDULES

SCHEDULE 6 Employment income provided through third parties

Loans: transferring, releasing or writing off

4 In section 554A(4) (non-application of Chapter 2 where relevant step taken on or after A’s death)—

(a) omit “within section 554B”, and

(b) at the end insert “if—

(a) the relevant step is within section 554B, or

(b) the relevant step is within section 554C by virtue of subsection (1)(ab) of that section.”