Finance Act 2014, Paragraph 18 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
18U.K.In section 272 (trustees etc liable as scheme administrator) in subsection (4) after “applying in relation to the pension scheme” insert “ or by reason of section 272C(7) applying in relation to a liability ”.
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