The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2008

Amendment of Taxation of Pension Schemes (Transitional Provisions) Order 2006

This section has no associated Explanatory Memorandum

4.  In article 23, in the provisions of paragraph 34(2) of Schedule 36 to the Finance Act 2004(1) that are substituted by paragraph (2) (in certain cases; see article 21)—

(a)in sub-paragraph (5), omit the words from “relevant benefit accrual” to “2006”; and

(b)omit sub-paragraph (6).

(1)

Paragraph 34 was amended by paragraph 11(6) of Schedule 10 to the Finance Act 2005 and paragraph 25 of Schedule 23 to the Finance Act 2006.