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HMRC internal manual

Employment Income Manual

Employment income provided through third parties: anti-forestalling rules: introduction

Schedule 2 paragraphs 52 to 58 FA 2011

The Part 7A rules have effect in relation to relevant steps taken on or after 6 April 2011.

Draft legislation was published on that date.

Anti-forestalling rules cover relevant steps taken in the period from 9 December 2010 to 5 April 2011 inclusive.

What matters is the date when the relevant step was taken not, if different, the date when the parties arranged for the relevant step to be taken.