68 Borrowing by section 67 pension scheme

68  Borrowing by section 67 pension scheme

(1)     Section 182 of FA 2004 (unauthorised borrowing) does not cause a section 67 pension scheme to be not authorised to borrow an amount for the purposes of meeting costs of establishing, administering or managing the pension scheme.

(2)     Accordingly, in the case of a section

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