EIM45900 - Employment income provided through third parties: transitional rules: contents

1. EIM45901

   Summary of structure of guidance on transitional rules
2. EIM45905

   Anti-forestalling rules : introduction
3. EIM45910

   Anti-forestalling rules: early step within Section 554C(1)(a)
4. EIM45915

   Anti-forestalling rules: early step within Section 554C(1)(d)
5. EIM45920

   Anti-forestalling rules: early step within section 554C(1)(a) or (d): exclusion for transactions under employee benefit packages
6. EIM45925

   Anti-forestalling rules: early step within Section 554C(1)(a): exclusion for employee benefit packages
7. EIM45930

   Anti-forestalling rules: early step within Section 554C(1)(a) or (d): priority of Part 7 ITEPA 2003 over Part 7A rules
8. EIM45935

   Transition: relevant step within Section 554C or 554D giving rise to Part 7A income: relevant step within Section 554B before 6 April 2011 already taxed
9. EIM45940

   Transition: relevant step within Section 554C or 554D giving rise to Part 7A income: relevant step within Section 554B before 6 April 2011 already taxed: example