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Regulation 4 Amendment of the Social Security (Contributions) Regulations 2001

Original text. Later amendments are not shown.

After paragraph 11 insert—

“Independent advice in respect of conversions and transfers of pension scheme benefits

12.

A payment or reimbursement to which no liability to income tax arises by virtue of section 308B of ITEPA 2003f1 (independent advice in respect of conversions and transfers of pension scheme benefits).”.

Annotations

Footnotes

f1

2003 c. 1; section 308B was inserted by section 54 of the Pension Schemes Act 2015 (c. 8)