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Income Tax (Trading and Other Income) Act 2005 section 13–15
Employee benefit contributions
Sections 13 to 15 of Schedule 2 set out transitional rules governing when and how the employee benefit contribution deduction restrictions in sections 38 to 44 apply, including commencement dates, adaptations for the period before ITEPA 2003 came into force, and modifications for the period before the pension tax simplification regime took effect on 6th April 2006.
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