# Finance Act 2011, Paragraph 36

Extent: E+W+S+N.I.

(1) Relevant retirement benefit liabilities are excluded.
(2) ... “ relevant retirement benefit liabilities ” means liabilities under defined benefit plans within the meaning, for the time being, of International Accounting Standard 19.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/19/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-19/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.