[242B Meaning of “UK-relieved funds”]
Finance Act 2004 (2004 c 12) | Legislation

[242B  Meaning of “UK-relieved funds”]

[(1)     For the purposes of this Chapter, the “UK-relieved funds” of a non-UK registered scheme are sums or assets held for the purposes of, or representing accrued rights under, the scheme—

(a)     that (directly or indirectly) represent sums or assets that at any time were held for the purposes of, or

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