Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 554B
Relevant steps: earmarking etc. of sum of money or asset
Section 554B defines what counts as a "relevant step" when a person earmarks or begins holding money or assets with a view to later providing benefits connected with someone's employment.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.