171 Questions arising in proceedings
Pension Schemes Act 1993 (1993 c 48) | Legislation

171  Questions arising in proceedings

(1)     Where in any proceedings—

(a)     for an offence under this Act; . . .

(b)     . . .

[any relevant decision as defined by section 170(3) is made by the Inland Revenue, the decision] shall be conclusive for the purpose of the proceedings.

[(2)     If—

(a)     any such decision is necessary for

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