237 Hybrid arrangements
Finance Act 2004 (2004 c 12) | Legislation

237  Hybrid arrangements

(1)     The pension input amount in respect of a hybrid arrangement is the greater or greatest of such of input amounts A, [AA,] B and C as are relevant input amounts.

(2)     An input amount is a relevant input amount in the case of a hybrid arrangement if, in any circumstances, the benefits

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