Section 774(6) TCA 1997 was updated by Finance Act 2021 to provide that tax relief is available for pension contributions made by a company to occupational pensions schemes to benefit current or former employees of another company where the contributions are paid under the terms of a legally binding agreement between two or more companies, and not only in cases where the other company is a party to that agreement. Chapter four of Revenue’s Pensions Manual has been updated.
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