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Status:
Point in time view as at 22/07/2020.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 408 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.

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408Exception for contributions to [registered pension schemes] U.K.
This section has no associated Explanatory Notes
(1)This Chapter does not apply to a contribution to a [registered pension scheme] [or an employer-financed retirement benefit scheme] if the contribution is made—
(a)as part of an arrangement relating to the termination of a person’s employment, and
(b)in order to provide benefits for the person in accordance with the terms of the scheme or approved personal pension arrangements.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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