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Sections 386 to 400 ITEPA 2003

Sections 386 to 400 ITEPA 2003 were amended by s249 FA 2004 for receipts after 5 April 2006, and further amended by s26 and para 14 of Sch 2 FA11 for receipts and events on or after 6 April 2011.

Retirement benefit schemes

The main characteristic of a retirement benefits scheme is that it provides for benefits on an employee's retirement or death. Aside from this key aspect, such a scheme may in some cases provide other kinds of benefits, provide benefits at certain other times, and go under different names.

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