Direct Tax Acts, Finance (No. 2) Act 2023
897A Returns by employers in relation to pension productsFA04 s86; FA18 s58(1)(m); FA22 s21(25) and s22(3)
[(1) In this section –
[…]2
“emoluments” means emoluments to which Chapter 4 of Part 42...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.