557 Deductible payments wholly or partly borne by the former employer etc
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

557  Deductible payments wholly or partly borne by the former employer etc

(1)     This section applies if—

(a)     a deductible payment is made by the former employee (and not by the former employer on behalf of the former

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