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Income Tax (Earnings and Pensions) Act 2003

Paragraph 84: Disqualifying events for purposes of paragraph 83

3196.This paragraph specifies what is meant by a “disqualifying event”.

3197.The paragraph is the second of two rewriting paragraph 118 of Schedule 8. It derives from sub-paragraphs (2) to (6) of that paragraph.

3198.Sub-paragraph (1)(f) and (g) constitute a splitting of the material to be found in paragraph 118(2)(f) of Schedule 8.

3199.Sub-paragraph (6) extends the scope of the expression “key feature”. In paragraph 118 there is a definition of this expression (in sub-paragraph (3)(a)). This definition, however, applies only for the purposes of sub-paragraph (2)(b), but the expression is used again, without explanation, in sub-paragraph (6)(a)(i). The scope of this definition has been expanded so that it now applies to the whole of this paragraph. See Note 65(D) in Annex 2.

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