http://www.legislation.gov.uk/ukpga/2004/12/schedule/31/paragraph/5/enactedFinance Act 2004Corporation taxGambling and lottery licencesSmall businessesVATCompaniesKing's Printer of Acts of Parliament2021-08-04Finance Act 2004s. 236ZAThe Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024art. 2(2)art. 1(2)art. 1(1)SCHEDULESSCHEDULE 31Taxation of benefits under registered pension schemes5In section 568 (person liable to tax), for “15” substitute “15A”.