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 554Z6
Overlap with certain earnings
Section 554Z6 prevents double taxation where a relevant step under the disguised remuneration rules (Part 7A) gives rise to income that is already taxable as employment earnings under other provisions of the Act.
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.