Part 6Employment income: income which is not earnings or share-related

Chapter 2Benefits from F2employer-financed retirement benefits

Annotations:
Amendments (Textual)
F2

Words in Pt. 6 Ch. 2 heading substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(2), 284(1) (with Sch. 36)

Interpretation

400F1Interpretation

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.