[393B Relevant benefits]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[393B  Relevant benefits]

[(1)     In this Chapter “relevant benefits” means any lump sum, gratuity or other benefit (including a non-cash benefit) provided (or to be provided)—

(a)     on or in anticipation of the retirement of an employee or former employee,

(b)     on the death of an employee or former employee,

(c)     after the retirement or death of an employee or former employee in connection with past service,

(d)     on or in anticipation of, or in connection with, any change in the nature of service of an employee, or

(e)     to any person by virtue of a pension sharing order or provision relating to an employee or

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