515 Tax advantages and charges under other Acts
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Other tax consequences

515  Tax advantages and charges under other Acts

(1)     . . .

(2)     SIPs are also dealt with in—

(a)     Part 1 of Schedule 7D to TCGA 1992 (which provides for relief from capital gains tax for the trustees and for participants in relation to

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