The Social Security (Contributions) Regulations 2001

[F1 Independent advice in respect of conversions and transfers of pension scheme benefits U.K.

12.   A payment or reimbursement to which no liability to income tax arises by virtue of section 308B of ITEPA 2003 (independent advice in respect of conversions and transfers of pension scheme benefits).]

Textual Amendments

F1 Sch. 3 Pt. VI para. 12 inserted (6.4.2015) by The Social Security (Contributions) (Amendment) Regulations 2015 (S.I. 2015/543), regs. 1, 4