[308B Independent advice in respect of conversions and transfers of pension scheme benefits]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[308B  Independent advice in respect of conversions and transfers of pension scheme benefits]

[(1)     No liability to income tax arises in respect of—

(a)     the provision to an employee or former employee of appropriate independent advice, or

(b)     the payment or reimbursement, to or in respect of an employee or former employee, of the cost of such advice,

if conditions A to C are met.

(2)     Condition

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