Finance (No. 2) Act 2010 (c. 31)

Part 2 U.K. Other provisions

Pensions U.K.

5 Power to repeal high income excess relief charge U.K.

(1) The Treasury may by order made by statutory instrument repeal section 23 of, and Schedule 2 to, FA 2010 (high income excess relief charge).

(2) No order may be made under subsection (1) after 31 December 2010.

(3) Section 1014 of ITA 2007 (orders and regulations under Income Tax Acts) does not apply to the power under subsection (1).

6 Treatment of persons at age 75 U.K.

F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 6 omitted (with effect as mentioned in Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 65, Sch. 16 para. 84(e)(i)