PART XIV PENSION SCHEMES, SOCIAL SECURITY BENEFITS, LIFE ANNUITIES ETC.
C1CHAPTER I RETIREMENT BENEFIT SCHEMES
Annotations:
Modifications etc. (not altering text)
Charge to tax in certain cases
600 Charge to tax: unauthorised payments to or for employees.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 14 Ch. 1 (ss. 590-612) modified (31.3.1995) by Judicial Pensions and Retirement Act 1993 (c. 8), ss. 18, 19(4), 31(2); S.I. 1995/631, art. 2