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Legislation
Finance Act 2004

Crossheading Employers' contributions

  • Section 196 Relief for employers in respect of contributions paid
  • Section 196A Power to restrict relief
  • Section 196B Employer asset-backed contributions: denial of relief (1)
  • Section 196C Employer asset-backed contributions: “acceptable structured finance arrangement” (1)
  • Section 196D Employer asset-backed contributions: denial of relief (2)
  • Section 196E Employer asset-backed contributions: “acceptable structured finance arrangement” (2)
  • Section 196F Employer asset-backed contributions: denial of relief (3)
  • Section 196G Employer asset-backed contributions: “acceptable structured finance arrangement” (3)
  • Section 196H Employer asset-backed contributions: “relevant change in relation to the partnership” and “person involved in the relevant change”
  • Section 196I Employer asset-backed contributions: change in lender's original position under acceptable structured finance arrangement etc
  • Section 196J Employer asset-backed contributions: further events which cause section 196I to apply
  • Section 196K Employer asset-backed contributions: “advances” under acceptable structured finance arrangements
  • Section 196L Employer asset-backed contributions: supplementary
  • Section 197 Spreading of relief
  • Section 198 Spreading of relief: cessation of business
  • Section 199 Deemed contributions
  • Section 199A Indirect contributions
  • Section 200 No other relief for employers in connection with contributions
  • Section 201 Relief for employees
  1. Chapter 4 Registered pension schemes: tax reliefs and exemptions
  2. Crossheading Employers' contributions

Crossheading Employers' contributions

From legislation.gov.uk

Contents

  1. Section 196 Relief for employers in respect of contributions paid
  2. Section 196A Power to restrict relief
  3. Section 196B Employer asset-backed contributions: denial of relief (1)
  4. Section 196C Employer asset-backed contributions: “acceptable structured finance arrangement” (1)
  5. Section 196D Employer asset-backed contributions: denial of relief (2)
  6. Section 196E Employer asset-backed contributions: “acceptable structured finance arrangement” (2)
  7. Section 196F Employer asset-backed contributions: denial of relief (3)
  8. Section 196G Employer asset-backed contributions: “acceptable structured finance arrangement” (3)
  9. Section 196H Employer asset-backed contributions: “relevant change in relation to the partnership” and “person involved in the relevant change”
  10. Section 196I Employer asset-backed contributions: change in lender's original position under acceptable structured finance arrangement etc
  11. Section 196J Employer asset-backed contributions: further events which cause section 196I to apply
  12. Section 196K Employer asset-backed contributions: “advances” under acceptable structured finance arrangements
  13. Section 196L Employer asset-backed contributions: supplementary
  14. Section 197 Spreading of relief
  15. Section 198 Spreading of relief: cessation of business
  16. Section 199 Deemed contributions
  17. Section 199A Indirect contributions
  18. Section 200 No other relief for employers in connection with contributions
  19. Section 201 Relief for employees
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