Schedule 4ZB, paragraph 2(4)

For the purposes of sub-paragraph (2)— “excessive pension contribution” shall be construed in accordance with section 342A; “preference” shall be construed in accordance with paragraph 10(2) of Schedule 4ZA; “undervalue” shall be construed in accordance with paragraph 9(2) of that Schedule.

← 3 · All articles · 3 →

Source: legislation.gov.uk · retrieved 2026-09-04