Statute
Section 393 — Income Tax (Earnings and Pensions) Act 2003: Application of this Chapter
Text of the provision Official document
Application of this Chapter 393 1 This Chapter applies to relevant benefits provided under an employer-financed retirement benefits scheme.
2 Section 393A defines “employer-financed retirement benefits scheme” and section 393B defines “relevant benefits”.
Official source: legislation.gov.uk
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