196 Relief for employers in respect of contributions paid
Finance Act 2004 (2004 c 12) | Legislation

Employers' contributions

196  Relief for employers in respect of contributions paid

(1)     This section makes provision about an employer's entitlement to relief in respect of contributions paid by the employer under a registered pension scheme in respect of any individual.

(2)     For the purposes of [Part 2 of ITTOIA 2005] [or Part 3 of CTA 2009 (trading income)]—

(a)     the

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