Income Tax (Earnings and Pensions) Act 2003

[F1400InterpretationU.K.
This adran has no associated Nodiadau Esboniadol

In this Chapter—

  • employer-financed retirement benefits scheme” has the meaning given by section 393A;

  • relevant benefits” has the meaning given by section 393B; and

  • responsible person” has the meaning given by section 399A.]

Textual Amendments

F1Ss. 399A, 400 substituted for s. 400 (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(11), 284(1) (with Sch. 36)