Section 176 Public service scheme paymentI1C1
A payment is a public service scheme payment if—
(a)
it is made by a public service pension scheme, and
(b)
it is not of a description prescribed by regulations made by the Board of Inland Revenue.
Annotations
Modifications
- C1
Ss. 175-181 excluded (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 15
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