# Finance Act 2014, Paragraph 5


In Chapter 8 of Part 2 of ITEPA 2003 (application of provisions to workers under arrangements made by intermediaries) in section 54 (deemed employment payment) after subsection (1) insert—
“(1A) For the purposes of step 1 of subsection (1), any payment or benefit which is employment income of the worker by virtue of section 863G(4) of ITTOIA 2005 (salaried members of limited liability partnerships: anti-avoidance) is to be ignored.”

---
Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/17/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-17/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.