Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 13 Employer asset-backed pension contributions etc

PART 4 Transitional provision relating to Part 3

Application and interpretation

19 For the purposes of this Part of this Schedule—

(a) terms used in section 196B, 196D or 196F of FA 2004 (as the case may be) have the same meaning as in that section, and

(b) as necessary, assume that section 196B, 196D or 196F of FA 2004 (as the case may be) has effect in relation to E’s contribution.