[237C Exceptions]
Finance Act 2004 (2004 c 12) | Legislation

[237C Ìý·¡³æ³¦±ð±è³Ù¾±´Ç²Ô²õ±Õ

[(1)     The scheme administrator of a pension scheme does not become liable under section 237B if the time when the scheme administrator would become liable is during an assessment period in relation to the pension scheme; and if an assessment period in relation to a pension scheme

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