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Legislation
Finance Act 2004

Crossheading Authorised employer payments

  • Section 175 Authorised employer payments
  • Section 176 Public service scheme payment
  • Section 177 Authorised surplus payment
  • Section 178 Compensation payments
  • Section 179 Authorised employer loan
  • Section 180 Scheme administration employer payments
  1. Authorised employer payments
  2. Authorised surplus payment

Section 177 | Authorised surplus payment

From legislation.gov.uk

For the purposes of this Part a payment is an authorised surplus payment if it is of a description prescribed by regulations made by the Board of Inland Revenue.

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