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8. In Part 4 of the Finance Act 2004(1) (pension schemes), in relation to a notice given under section 252 of that Act before 1st April 2010, the following provisions continue to have effect on and after that day despite their repeal by the Schedule to this Order—
(a)section 253(2) (appeal against notice requiring documents or particulars), and
(b)section 259 (penalty for failure to produce documents).
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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