# Finance Act 2015, Paragraph 18


In section 393B(2)(a) of ITEPA 2003 (tax on benefits under employer-financed retirement benefit schemes: “relevant benefits” do not include benefits charged to tax under Part 9) after “charged to tax under Part 9 (pension income)” insert “ , or that would be charged to tax under that Part but for section 573(2A) or (2B), 646D or 646E ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/4/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-4/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.