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The Pension Protection Fund (Tax) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 575
- Regulation 21
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Application of Part 4 of FA 2004: further provisions
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21. Section 199 of FA 2004 (deemed contributions) applies in relation to any sum paid by an employer on account of any of the Pensions Act levies as it applies in relation to a sum paid by an employer in or towards the discharge of any liability of the employer under the enactments specified in subsection (1) of that section.
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