64U.K.In section 563 (former employees: deductions for liabilities), in the definition of “relevant retirement benefit”, for paragraphs (a) and (b) substitute—
“(a)which is received by the former employee under an employer-financed retirement benefits scheme, and
(b)which, under Chapter 2 of Part 6, counts as employment income of the former employee.”
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284