393Application of this ChapterU.K.
This section has no associated Explanatory Notes
(1)This Chapter applies to any benefit provided under a non-approved retirement benefits scheme [F1other than a scheme established by an order under section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004 (armed and reserve forces compensation schemes)] .
(2)But this Chapter does not apply to a benefit which is charged to tax under Part 9 (pension income).
Textual Amendments
F1Words in s. 393(1) inserted (with effect in accordance with s. 19(7) of the amending Act) by Finance Act 2005 (c. 7), s. 19(2)