[196A Power to restrict relief]
Finance Act 2004 (2004 c 12) | Legislation

[196A  Power to restrict relief]

[(1)     The Board of Inland Revenue may make regulations for restricting the extent to which contributions paid by an employer under a registered pension scheme in respect of an individual are subject to relief in circumstances in which subsection (2) or (3) applies (or both do).

(2)     This subsection applies where any of the benefits which will or may be payable to or in respect of the individual under the registered

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