(b) Payments and benefits under registered pension schemesThe charge does not apply to a payment or other benefit provided under a registered pension scheme by way of compensation for loss or employment or loss or diminution of earnings, or where it is earned by past service (ITEPA 2003 s 407, as amended).
The charge does not apply to a payment or other benefit provided under a registered pension scheme by way of compensation for loss or employment or loss or diminution of earnings, or where it is earned by past service (ITEPA 2003 s 407, as amended).
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