52 Abolition of contracting out of state second pension: consequential amendments etc
Finance Act 2013 (2013 c 29) | Legislation

52  Abolition of contracting out of state second pension: consequential amendments etc

(1)     FA 2004 is amended as follows.

(2)     In section 188 (relief for contributions), in subsection (3) (contributions excluded from relief), omit paragraph (c) and the word “and” immediately preceding that paragraph.

(3)     In that section, omit subsection (6) (which treats certain amounts recovered by individual's employer as contributions paid by individual).

(4)     Omit section 190(5) (certain reliefs not to count towards annual limit for relief).

(5)     Omit section 196(5) (references to contributions

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