Section 783BN Exclusion from relief: payments by employerF1
No relief under this Chapter is given to an individual for a tax year if—
(a)
the individual has relevant property income for the tax year, and
(b)
the income includes a payment made by, or on behalf of, a person at a time when the individual is—
(i)
an employee of the person, or
(ii)
the spouse or civil partner of an employee of the person.
Annotations
Textual amendments
- F1
Pt. 6A inserted (16.11.2017) (with effect in accordance with Sch. 3 para. 13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 3 para. 1