Related Commentary  

196L(1)  This section applies for the purposes of sections 196B to 196K.

196L(2)  References to relief being given in respect of a contribution paid by an employer under a registered pension scheme are references to relief being given by way of–

(a)the contribution being deducted in computing the amount of the employer's profits for the purposes of Part 2 of ITTOIA 2005 or Part 3 of CTA 2009 (trading income),

(b)the contribution being treated as an expense of management of the employer for the purposes of Chapter 2 of Part 16 of CTA 2009 (expenses of management: companies with investment business), or

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