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Regulation 4 Treatment as pension under Part 9 of ITEPA 2003

Original text. Later amendments are not shown.

A top up payment that is prescribed by regulation 3 shall be treated—

(a)

as pension paid to the recipient under a registered pension scheme for the purposes of Part 9 of ITEPA 2003 (pension income), and

(b)

for those purposes, as pension accruing in the tax year in which it was paid.