199 Deemed contributions
Finance Act 2004 (2004 c 12) | Legislation

199  Deemed contributions

(1)     This section applies where a sum is paid to the trustees or managers of a registered pension scheme by an employer in or towards the discharge of any liability of the employer under—

(a)     section 75 of the Pensions Act 1995 (c 26) (deficiencies in the assets of a pension

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