# Finance Act 2007, Paragraph 21


In section 393B of ITEPA 2003 (employer-financed retirement benefits schemes: relevant benefits), after subsection (4) insert—
“(4A) Regulations under subsection (3)(d) may include provision having effect in relation to times before they are made.”

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/20/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-20/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.