[237BA Time limit for notices under section 237B]
Finance Act 2004 (2004 c 12) | Legislation

[237BA  Time limit for notices under section 237B]

[(1)     This section specifies the time limit for an individual to give a notice under section 237B(3) in relation to a pension scheme for a tax year (see section 237B(5)(a)).

(2)     Except where subsection (5) applies, the individual must give the notice not later than 31 July in the year following the year in which the tax

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