Section 90: Spreading of relief on indirect contributions

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 4: Pensions

In Part 4 of FA 2004 (pension schemes etc), after section 199 insert—

The amendment made by this section has effect in relation to payments within section 199A(2) of FA 2004 made on or after 10 October 2007, except for such payments made pursuant to a contract entered into before 9 October 2007.

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