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Paragraph 64 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 563 (former employees: deductions for liabilities), in the definition of “relevant retirement benefit”, for paragraphs (a) and (b) substitute—

“(a)

which is received by the former employee under an employer-financed retirement benefits scheme, and

(b)

which, under Chapter 2 of Part 6, counts as employment income of the former employee.”

Annotations

Commencement

I1

Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284