Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1994

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

109Annuities derived from personal pension schemes

(1)In Chapter IV of Part XIV of the Taxes Act 1988 (personal pension schemes) the following shall be inserted after section 648—

“Annuities: charge to tax
648AAnnuities: charge under Schedule E

(1)Subject to subsection (2) below, where funds held for the purposes of an approved personal pension scheme are used to acquire an annuity—

(a)the annuity shall be charged to tax under Schedule E and section 203 shall apply accordingly;

(b)the annuity shall not be charged to tax under Case III of Schedule D.

(2)As respects any approved personal pension scheme the Board may direct that, until such date as the Board may specify, annuities acquired with funds held for the purposes of the scheme shall be charged to tax as annual payments under Case III of Schedule D, and tax shall be deductible under sections 348 and 349 accordingly.”

(2)This section shall apply in relation to payments which are made under annuities on or after 6th April 1995.

Yn ôl i’r brig

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