# Finance Act 2004, Paragraph 48


In section 4(2A) (expenditure and sums that are not capital expenditure or capital sums), in the definition of “relevant provision”, for paragraph (d) substitute—
“(d) sections 188 to 194of FA 2004 (contributions under registered pension schemes), and”.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/48 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-35/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.