[196F Employer asset-backed contributions: denial of relief (3)]
Finance Act 2004 (2004 c 12) | Legislation

[196F  Employer asset-backed contributions: denial of relief (3)]

[(1)     An employer (“E”) is not to be given relief in respect of a contribution (“E's contribution”) paid by E under a registered pension scheme if conditions A and B are met.

(2)     Condition A is that—

(a)     a partnership holds an asset

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