[246A Case where no relief for provision by an employer]
Finance Act 2004 (2004 c 12) | Legislation

[246A  Case where no relief for provision by an employer]

[(1)     An employer's expenses of providing relevant benefits to or in respect of a present or former employee (“the employee”) under an employer-financed retirement benefits scheme (whether or not by the making of contributions under the scheme) are not subject to relief if subsection (2) applies.

(2)     This subsection applies where—

(a)     the provision of the relevant benefits results in a reduction in the benefits payable

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