# Income and Corporation Taxes Act 1988, Paragraph 5

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

Where a person is entitled to relief under section 266 in respect of a payment to which section 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.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/14/paragraph/5 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-14/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.