BPTM3070 - Relevant remuneration: remuneration awarded when company is no longer a taxable company

Remuneration awarded to or in respect of an individual (E) is not relevant remuneration if, when it is awarded, the company of which E is a relevant banking employee is no longer a taxable company.

See:

• BPTM1610 (ceasing to be a member of a banking group), and
• BPTM3080 onwards (relevant remuneration: when awarded).