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Chapter 3 Undertakings given by employers etc in relation to retirement benefits etcF1

  1. 554Z16Application etc
  2. 554Z17Employer etc to be treated as relevant third person etc
  3. 554Z18Earmarking etc
  4. 554Z19Provision of security
  5. 554Z20Valuation of step within section 554Z19
  6. 554Z21Relief for earmarking or security not followed by contribution or relevant benefit

Annotations

Textual amendments

F1

Pt. 7A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 1

Notes on Part 7A

Modifications

C1

Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 35(6)

C2

Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 1(8)

C3

Pt. 7A modified (22.7.2020) by 2017 c. 32, Sch. 11 para. 1A(2)(6) (as inserted by Finance Act 2020 (c. 14), s. 16(3))