# Finance Act 2018, Paragraph 8


(1) Schedule 11 to F(No.2)A 2017 (employment income provided through third parties: loans etc outstanding on 5 April 2019) is amended in accordance with this paragraph.
(2) In paragraph 1 (relevant step)—
(a) in sub-paragraph (3), for “section 554A(1)(e)(i) and (ii)” substitute “ sections 554A(1)(e)(i) and (ii) and 554AA(1)(h)(i) and (ii) ”;
(b) in sub-paragraph (6)—
(i) for “Sub-paragraph (1) is” substitute “ Sub-paragraphs (1) and (2) are ”, and
(ii) at the end insert “ and paragraph 36A (double taxation: close companies) ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/1/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-1/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.