[237D Discharge of scheme administrator's liability]
Finance Act 2004 (2004 c 12) | Legislation

[237D  Discharge of scheme administrator's liability]

[(1)     If the scheme administrator of a pension scheme is liable under section 237B, the scheme administrator may apply to an officer of Revenue and Customs for the discharge of the scheme administrator's liability on either of the following grounds.

(2)     The grounds are—

(a)     that paying the amount to which

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