Part III Exclusion of Relief in Respect of Contributions Paid after Relief has been given under Part II
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

Part III Exclusion of Relief in Respect of Contributions Paid after Relief has been given under Part II

7

The provisions of this Part of this Schedule shall have effect where—

(a)     a contribution is paid under a scheme in respect of a trade; and

(b)     before the contribution is paid, payments have been made under the scheme to the person carrying on the trade; and

(c)     reductions have been

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