# Finance Act 2011, Paragraph 28


After section 687(4) (PAYE: payments by intermediary) insert—
“(5) This section does not apply in relation to a payment so far as the sum paid is employment income under Chapter 2 of Part 7A.”

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/2/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.