{
  "url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011",
  "json_url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011.json",
  "id": "uksi/2011/2696",
  "title": "The Employment Income Provided Through Third Parties (Excluded Relevant Steps) Regulations 2011",
  "short_title": "Employment Income Provided Through Third Parties (Excluded Relevant Steps) 2011",
  "long_title": "These Regulations disapply Chapter 2 of Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (“the 2003 Act”) in relation to—relevant steps the subject of which is a sum of money or asset relating to UK tax-relieved funds or relevant transfer funds under a relevant non-UK scheme (as defined in Schedule 34 to the Finance Act 2004); andpayments made by a registered pension scheme that have been subject to an unauthorised payments charge under Part 4 of that Act.",
  "citation": "S.I. 2011/2696",
  "type": "uksi",
  "year": "2011",
  "number": "2696",
  "version": "current",
  "date": "2011-11-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and application",
      "url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Disapplication of Chapter 2 of Part 7A: relevant steps arising or deriving from UK tax-relieved funds and relevant transfer funds",
      "url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Disapplication of Chapter 2 of Part 7A: relevant steps arising or deriving from a payment from a registered pension scheme that has been subject to the unauthorised payments charge",
      "url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Modification of section 554S in Part 7A",
      "url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2011-11-11",
      "size": 52090,
      "url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/pdf/uksi_20112696_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2011/2696/pdfs/uksi_20112696_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2011-11-11",
      "size": 25631,
      "url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/pdf/uksiem_20112696_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2011/2696/pdfs/uksiem_20112696_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/554Y"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/employment-income-provided-through-third-parties-excluded-relevant-steps-regulations-2011/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2696",
    "retrieved_at": "2026-10-29T01:50:44.742736+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}