90 Spreading of relief on indirect contributions
Finance Act 2008 (2008 c 9) | Legislation

Part 4 Pensions

90  Spreading of relief on indirect contributions

(1)     In Part 4 of FA 2004 (pension schemes etc), after section 199 insert—

“199A Indirect contributions

(1)     This section applies where an employer (“E”)—

(a)     pays contributions under a registered pension scheme (“the original scheme”) in a chargeable period, and

(b)     would (apart from subsection (4)) be entitled in the next chargeable period to an amount of relief in respect of a payment within subsection (2),

and the avoidance condition is met.

(2)     A payment is within this subsection if all or part of the payment is intended to facilitate the payment of pension contributions under the original scheme or a substitute scheme by a person other than E.

(3)     The avoidance condition is that—

(a)     section 197 would apply if, in the chargeable period mentioned in subsection (1)(b), E paid pension contributions under the original scheme of the amount of the

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