Statute
Section 400 — Income Tax (Earnings and Pensions) Act 2003: Interpretation
Text of the provision Official document
Interpretation 400 In this Chapter— “ employer-financed retirement benefits scheme ” has the meaning given by section 393A; “ relevant benefits ” has the meaning given by section 393B; and “ responsible person ” has the meaning given by section 399A.
Official source: legislation.gov.uk
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