Disguised remuneration rules (Part 7A, ITEPA 2003): legislation tracker

A practice note tracking the progress of Part 7A (employment income provided through third parties) of the Income Tax (Earnings and Pensions) Act 2003 and associated legislation and guidance, and bringing together all the PLC Share Schemes & Incentives resources on Part 7A. The legislation was introduced by Finance Act 2011 and applies in full from 6 April 2011. It is widely referred to as the disguised remuneration legislation, as this was the term used in the original consultation draft (though it is not in the legislation as enacted).

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