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Finance Act 2011

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This is the original version (as it was originally enacted).

Amendments to ITTOIA 2005

39In section 44(1) (employee benefit contributions: interpretation)—

(a)in the definition of “employee benefit scheme” for “39(2)” substitute “39(2) to (4)”, and

(b)in the definition of “employer-financed retirement benefits scheme” after “Act)” insert “but ignoring section 393B(2)(a) and (c) of that Act”.

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