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4. After paragraph 11 insert—
12. A payment or reimbursement to which no liability to income tax arises by virtue of section 308B of ITEPA 2003(1) (independent advice in respect of conversions and transfers of pension scheme benefits).”.
2003 c. 1; section 308B was inserted by section 54 of the Pension Schemes Act 2015 (c. 8)
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