Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Automatic Enrolment Retirement Savings System Act 2024 section 118
Effect of decision
Section 118 sets out the financial consequences that follow when a review or appeal decision changes a person's enrolment status or an employment's exempt status, including the repayment or collection of contributions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.