[F1393Application of this ChapterU.K.
This section has no associated Explanatory Notes
(1)This Chapter applies to relevant benefits provided under an employer-financed retirement benefits scheme.
(2)Section 393A defines “employer-financed retirement benefits scheme” and section 393B defines “relevant benefits”.]
Textual Amendments
F1Ss. 393-393B substituted for s. 393 (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(3), 284(1) (with Sch. 36)