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Finance Act 2001
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- UK Public General Acts
- 2001 c. 9
- Part 3
- Chapter 2
- Pension funds
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Pension funds
74Payments to employers out of pension funds
(1)Section 601 of the Taxes Act 1988 (charge on payment to employer out of funds held for purposes of exempt approved scheme) is amended as follows.
(2)In subsection (2) (amount recoverable by Board from employer) for “40 per cent. of the payment” substitute “the relevant percentage of the payment”.
(3)After that subsection insert—
“(2A)The relevant percentage is 35% or such other percentage (whether higher or lower) as may be prescribed.”.
(4)This section applies to payments made to employers after the passing of this Act.
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