The Employment Income Provided Through Third Parties (Excluded Relevant Steps) Regulations 2011
These Regulations disapply Chapter 2 of Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (“the 2003 Act”) in relation to—relevant steps the subject of which is a sum of money or asset relating to UK tax-relieved funds or relevant transfer funds under a relevant non-UK scheme (as defined in Schedule 34 to the Finance Act 2004); andpayments made by a registered pension scheme that have been subject to an unauthorised payments charge under Part 4 of that Act.