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Income Tax (Earnings and Pensions) Act 2003 section 554U
Exclusions: pre-6 April 2006 contributions to employer-financed retirement benefit schemes
Section 554U provides an exclusion from the disguised remuneration rules (Chapter 2) where the sum or asset involved in a relevant step arose from employer contributions to an employer-financed retirement benefits scheme that were already taxed on the employee before 6 April 2006.
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