# The Pension Protection Fund (Tax) Regulations 2006, Regulation 20


Sections 197 and 198 of FA 2004 (spreading of relief) do not apply in relation to any sum paid by an employer on account of any of the Pensions Act levies.

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Source: https://www.legislation.gov.uk/uksi/2006/575/regulation/20 (the official version)
Page: https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.