# Finance Act 2004, Section 176: Public service scheme payment


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.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/176 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-176
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.