# Finance Act 2014, Paragraph 5


In section 554Z9 (employment income provided through third parties: remittance basis) after subsection (1) insert—
“(1A) But subsection (2) does not apply if section 24A applies in relation to A's employment with B for the relevant tax year.”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/3/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-3/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.