APPLICATION AND INTERPRETATION

Related Commentary  

18(1)  This Part of this Schedule applies if–

(a)before 22 February 2012, an employer (“E”) pays a contribution (“E's contribution”) under a registered pension scheme (“the relevant scheme”),

(b)Part 2 of this Schedule does not apply in relation to E's contribution,

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

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