Related Commentary  

73(1)  The Treasury may by regulations make provision for and in connection with–

(a)the application of the relevant taxes in relation to the financial assistance scheme, and

(b)the application of the relevant taxes in relation to any person in connection with the financial assistance scheme.

73(2)  “The financial assistance scheme” means the scheme provided for by regulations under section 286 of the Pensions Act 2004.

73(3)  The provision that may be made by regulations under this section includes provision imposing any of the relevant taxes (as well as provisions for exemptions or reliefs).

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