Related Commentary  Related HMRC Manuals

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.

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