Chapter NIM52850
| Published date | 11 April 2016 |
| Record Number | NIM52850 |
Many EFRBS arrangements set up to provide retirement benefits, use third parties to administer the arrangements, for example trustees. So, there are circumstances where Part 7A of ITEPA 2003 will apply so an amount counts as employment income. This amount is treated as remuneration derived from an employment, and...
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