130Payments to employersE+W+S
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In section 37 of the Pensions Act 1995 (payment of surplus to employer) after subsection (1) insert—
“(1A)But this section does not apply in the case of any of the payments listed in paragraphs (c) to (f) of section 175 of the Finance Act 2004 (authorised employer payments other than public service scheme payments or authorised surplus payments).”