Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 35 U.K. Pension schemes etc: minor and consequential amendments

Income Tax (Earnings and Pensions) Act 2003 (c. 1) U.K.

63 (1) Section 408 (payments and benefits on termination of employment: exception for contributions to tax-exempt pension schemes) is amended as follows. U.K.

(2) In subsection (1), for “tax-exempt pension scheme or approved personal pension arrangements” substitute “ registered pension scheme ”.

(3) Omit subsection (2).

(4) In the heading, for “tax-exempt pension schemes” substitute “ registered pension schemes ”.

Commencement Information

I1 Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284