Finance Act 1998 (c. 36)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter I U.K. Income Tax and Corporation Tax

Pensions U.K.

F1 92 Approved retirement benefit schemes etc. U.K.

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Textual Amendments

F1 S. 92 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

F2 93 Benefits received under non-approved retirement benefits scheme. U.K.

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Textual Amendments

F2 S. 93 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F3 94 Approval of personal pension schemes. U.K.

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Textual Amendments

F3 Ss. 94-97 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

F3 95 Personal pensions: charge on withdrawal of approval. U.K.

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Textual Amendments

F3 Ss. 94-97 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

F3 96 Information relating to personal pension schemes etc. U.K.

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Textual Amendments

F3 Ss. 94-97 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

F3 97 Notices to be given to scheme administrator. U.K.

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Textual Amendments

F3 Ss. 94-97 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

98 Assessments on scheme administrators. U.K.

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(2) In section 9 of the M1 Taxes Management Act 1970 (self-assessment), in subsection (1), for “subsection (2)" there shall be substituted “ subsections (1A) and (2) ”; and after that subsection there shall be inserted the following subsection—

“(1A) The tax to be assessed on a person by a self-assessment shall not include any tax which, under Chapter I or IV of Part XIV of the principal Act, is charged on the administrator of a scheme (within the meaning of section 658A of that Act) and is assessable by the Board in accordance with that section.”

(3) Subsection (2) above shall have effect for the year 1998-99 and subsequent years of assessment and shall be deemed to have had effect for the years 1996-97 and 1997-98.

Textual Amendments

F4 S. 98(1) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

Marginal Citations

M1 1970 c. 9.