[193A Net pay arrangements: relief where no income tax liability]
Finance Act 2004 (2004 c 12) | Legislation

[193A  Net pay arrangements: relief where no income tax liability]

[(1)     This section applies where—

(a)     an individual is entitled to be given relief in accordance with section 193 in respect of the payment of a contribution under a pension scheme,

(b)     the individual is entitled to a personal allowance, in accordance with section 35(1) of ITA 2007 (personal allowance), for the tax year in which the payment is made (“the relevant tax year”), and

(c)     the amount of the individual's total income for the relevant tax year does not exceed the personal allowance specified in section 35(1) of ITA 2007 for the relevant tax year.

(2)     The Commissioners for His Majesty's Revenue and Customs must make arrangements to secure that, so far as reasonably

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