198 Spreading of relief: cessation of business
Finance Act 2004 (2004 c 12) | Legislation

198  Spreading of relief: cessation of business

(1)     This section applies if—

(a)     the employer ceases to carry on business in the current chargeable period or a later chargeable period in which section 197(4) would require a fraction of the amount of the relevant excess contributions to be treated as paid, and

(b)     were section 197(4) to apply, relief in relation

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