Related Commentary  

4(1)  This Part of this Schedule applies if–

(a)before 29 November 2011, an employer (“E”) pays a contribution (“E's contribution”) under a registered pension scheme (“the relevant scheme”),

(b)at any time, relief is given in respect of E's contribution,

(c)if the reference in paragraph 3(2) above to 29 November 2011 were instead a reference to the date on which E's contribution is paid, E would have no entitlement to relief in respect of E's contribution by virtue of section 196B, 196C or 196D of FA 2004, and

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