# Income Tax (Earnings and Pensions) Act 2003, Section 400: Interpretation


In this Chapter—
“employer-financed retirement benefits scheme” has the meaning given by section 393A;
“relevant benefits” has the meaning given by section 393B; and
“responsible person” has the meaning given by section 399A.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/section/400n1 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-400n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.