[554Z21 Relief for earmarking or security not followed by contribution or relevant benefit]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554Z21  Relief for earmarking or security not followed by contribution or relevant benefit]

[(1)     This section applies if, by virtue of section 554Z17, Chapter 2 applies by reason of a step taken by B within section 554Z18 or 554Z19.

(2)     Section 554Z14 has effect in relation to the step

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