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Income Tax (Earnings and Pensions) Act 2003

Section 515: Tax advantages and charges under other Acts

2088.This is a new section, explaining where the remaining provisions in the SIPs code are to be found. The majority are to be found in ICTA (subsection (1)); but others are to be found in TCGA 1992 (subsection (2)(a)), or in FA 2001 (subsection (2)(b)).

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