Finance Act 2004 Sch 35 para 64

Sch 35 para 64

In section 563 (former employees: deductions for liabilities), in the definition of “relevant retirement benefit”, for paragraphs (a) and (b) substitute— (a) which is received by the former employee under an employer-financed retirement benefits scheme, and (b) which, under Chapter 2 of Part 6, counts as employment income of the former employee.

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