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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Employee benefit trusts

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Section 550 Meaning of “employee benefit trust”
Section 551 “Qualifying disposals” for purposes of section 550

Income Tax (Earnings and Pensions) Act 2003
Chapter 11 Supplementary provisions about employee benefit trusts

Crossheading Employee benefit trusts

From legislation.gov.uk

Contents

Section 550 Meaning of “employee benefit trust”
Section 551 “Qualifying disposals” for purposes of section 550

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