C1C3C4C2C6Part 4Pension schemes etc

Annotations:

C3C4C2C6Chapter 3Payments by registered pension schemes

Authorised employer payments

I1C3C4C2C5C6176C3C4C2C6Public service scheme payment

A payment is a public service scheme payment if—

a

it is made by a public service pension scheme, and

b

it is not of a description prescribed by regulations made by the Board of Inland Revenue.