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Sections 308 and 224 ITEPA 2003

Up to 5 April 2006 Section 308 ITEPA 2003 applied in relation to approved personal pension arrangements made by an employee. From 6 April 2006 Section 308 has applied to registered pension schemes generally, following an amendment by sections 201(2) and 284 FA 2004. Its application in relation to registered pension schemes was further amended by section 11 FA 2013 for the tax year 2013/14 onwards.

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