# Finance Act 2004, Paragraph 64


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.”

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/64 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-35/paragraph-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.