EIM45900 - Employment income provided through third parties: transitional rules: contents

  1. EIM45901
    Summary of structure of guidance on transitional rules
  2. EIM45905
    Anti-forestalling rules : introduction
  3. EIM45910
    Anti-forestalling rules: early step within Section 554C(1)(a)
  4. EIM45915
    Anti-forestalling rules: early step within Section 554C(1)(d)
  5. EIM45920
    Anti-forestalling rules: early step within section 554C(1)(a) or (d): exclusion for transactions under employee benefit packages
  6. EIM45925
    Anti-forestalling rules: early step within Section 554C(1)(a): exclusion for employee benefit packages
  7. EIM45930
    Anti-forestalling rules: early step within Section 554C(1)(a) or (d): priority of Part 7 ITEPA 2003 over Part 7A rules
  8. EIM45935
    Transition: relevant step within Section 554C or 554D giving rise to Part 7A income: relevant step within Section 554B before 6 April 2011 already taxed
  9. EIM45940
    Transition: relevant step within Section 554C or 554D giving rise to Part 7A income: relevant step within Section 554B before 6 April 2011 already taxed: example