Section 554Z17 Employer etc to be treated as relevant third person etcF1

as if B were a relevant third person for the purposes of section 554A(1)(d), and

as if the step were a relevant step within section 554B (if it would not otherwise be).

as if sections 554F to 554O, 554S to 554U, 554W and 554X were omitted,

if the step is within section 554Z18, as if sections 554Q(2)(d), (3) and (4) and 554R(1)(c) and (d), (2) and (3) were omitted, and

if the step is within section 554Z19, as if sections 554Q and 554R were omitted.

references to B do not include references to B acting as a trustee,

if B is a company and is a member of a group of companies, references to B are to be read as including references to any other company which is a member of that group, and

if B is a limited liability partnership, references to B are to be read as including references to any company which is a wholly-owned subsidiary (as defined in section 1159(2) of the Companies Act 2006) of B.