241 Scheme chargeable payment
Finance Act 2004 (2004 c 12) | Legislation

241  Scheme chargeable payment

(1)     In this Part “scheme chargeable payment”, in relation to a registered pension scheme, means—

(a)     an unauthorised payment by the pension scheme, other than one which is exempt from being scheme chargeable, and

[(aa)     . . .]

(b)     a scheme chargeable payment which the pension scheme is to be treated as having made by section 183 or

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