[554Z16 Application etc]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Chapter 3
Undertakings Given by Employers etc in Relation to Retirement Benefits etc]

[554Z16  Application etc]

[(1)     This Chapter applies if there is an undertaking (“the relevant undertaking”) that a contribution to which subsection (2) would apply will be paid.

(2)     This subsection applies to a contribution if—

(a)     the contribution

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