199A(1) This section applies where an employer (“E”)–
(a)pays contributions under a registered pension scheme (“the original scheme”) in a chargeable period, and
(b)would (apart from subsection (4)) be entitled in the next chargeable period to an amount of relief in respect of a payment within subsection (2),
and the avoidance condition is met.
199A(2) A payment is within this subsection if all or part of the payment is intended to facilitate the payment of pension contributions under the original scheme or a substitute scheme by a person other than E.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.