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Paragraph 5

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

M1Where a person is entitled to relief under section 266 in respect of a payment to which F1section 386 of ITEPA 2003 (payments to non-approved retirement benefits schemes) applies, section 266(5) shall not apply but the like relief shall be given to him under paragraph 6 below.

Annotations

Textual amendments

F1

Words in Sch. 14 para. 5 substituted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 119 (with Sch. 7)

Marginal citations

M1

Source—1976 Sch.4 14A; 1978 Sch.3 9