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Income and Corporation Taxes Act 1988
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7(1)This paragraph applies where—
(a)the rules of the scheme make provision for the payment by employees of voluntary contributions, and
(b)on or after 8th April 1987 an employee enters into arrangements to pay such contributions.
(2)Notwithstanding anything in the rules of the scheme, they shall have effect as if they did not allow the payment to the employee of a lump sum in commutation of a pension if or to the extent that the pension is secured by the voluntary contributions.
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