EIM45850 - Employment income provided through third parties: miscellaneous: contents
| EIM45855 | Meaning of ‘arrangement’ and ‘tax avoidance arrangement’ |
| EIM45860 | Persons ‘linked’ with A |
| EIM45865 | Relevant step taken after A’s death |
| EIM45870 | Subsequent income tax liability: prevention of double charge |
| EIM45875 | Relief where earmarking not followed by further relevant step: general |
| EIM45880 | Relief where earmarking not followed by further relevant step: undertakings given by employers etc in relation to retirement benefits etc: earmarking or security not followed by security or benefit |

