Part 4

Pension schemes etc
Chapter 8

Supplementary

Interpretation

Abbreviations and general index
280
1
In this Part—
- “NIA 1965” means the National Insurance Act 1965 (c. 51),
- “NIA(NI) 1966” means the National Insurance Act (Northern Ireland) 1966 (c. 6 (N.I.)),
- “TMA 1970” means the Taxes Management Act 1970 (c. 9),
- “ICTA 1970” means the Income and Corporation Taxes Act 1970 (c. 10),
- “ICTA” means the Income and Corporation Taxes Act 1988 (c. 1),
- “SSCBA 1992” means the Social Security Contributions and Benefits Act 1992 (c. 4),
- “SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),
- “TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12),
- “WRPA 1999” means the Welfare Reform and Pensions Act 1999 (c. 30),
- “WRP(NI)O 1999” means the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/ 3147 (N.I. 11)),
- “FISMA 2000” means the Financial Services and Markets Act 2000 (c. 8), ...
- “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1), ...
- “
ITTOIA 2005
” means the Income Tax (Trading and Other Income Act) 2005
...
- “
ITA 2007
” means the Income Tax Act 2007
,
- “
FA 2008
” means the Finance Act 2008,
...
- “
CTA 2009
” means the Corporation Tax Act 2009
and
- “
CTA 2010
” means the Corporation Tax Act 2010
- “
FA 2012
” means the Finance Act 2012
2
In this Part the following expressions are defined or otherwise explained by the provisions indicated—
abatement | section 279(1)
accounting period | section 834(1) of ICTA
acquiring an interest in property (for the purposes of the taxable property provisions) | paragraphs 12 and 27 to 29 of Schedule 29A
active member (of a pension scheme) | section 151(2)
. . . | . . .
additional rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act)
. . . | . . .
annual allowance | section 228
annual allowance charge | section 227(1)
annuity protection lump sum death benefit | paragraph 16 of Schedule 29
arrangement | section 152(1)
authorised surplus payment | section 177
. . . | . . .
basic rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act)
basic rate limit | section 10 of ITA 2007 (as applied by section 989 of that Act)
benefits (provided by pension scheme) | section 279(2)
. . . | . . .
the Board of Inland Revenue | section 279(1)
borrowing (in Chapter 3) | section 163
building (for the purposes of the taxable property provisions) | paragraph 7(2) of Schedule 29A
cash balance arrangement | section 152(3)
cash balance benefits | section 152(5)
chargeable gain | section 989 of ITA 2007
charity | section 989 of ITA 2007
. . . | . . .
CMP periodic income | section 279(1G)
collective money purchase arrangement | section 152(3A)
collective money purchase benefits | section 152(5A)
company | section 992 of ITA 2007
compensation payment | section 178
consumer prices index | section 279(1)
contribution | sections188(4) to (6) and 195
defined benefits | section 152(7)
defined benefits arrangement | section 152(6)
defined benefits lump sum death benefit | paragraph 13 of Schedule 29
. . . | . . .
dependant (of a member of a registered pension scheme) | paragraph 15 of Schedule 28
dependants' annuity | paragraph 17 of Schedule 28
dependant's flexi-access drawdown fund | paragraph 22A of Schedule 28
dependants' scheme pension | paragraph 16 of Schedule 28
dependants' short-term annuity | paragraph 20 of Schedule 28
. . . | . . .
dependant's drawdown pension fund | paragraph 22 of Schedule 28
disqualifying pension credit | section 278A
dormant (in relation to a body corporate) | section 279(1E)
drawdown pension fund lump sum death benefit | paragraph 17 of Schedule 29
employee and employer (and employment) | section 279(1)
employment income | section 7(2) of ITEPA 2003
enhanced lifetime allowance regulations | section 256(2)
entitled (in relation to a lump sum) | section 166(2)
entitled (in relation to a pension) | section 165(3)
flexi-access drawdown fund lump sum death benefit | paragraph 17A of Schedule 29
higher rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act)
higher rate limit | section 10 of ITA 2007
holding an interest in a person (for the purposes of the taxable property provisions) | paragraph 16(2) to (4) of Schedule 29A
holding an interest in property (for the purposes of the taxable property provisions) | paragraph 13 of Schedule 29A
holding directly an interest in a vehicle (for the purposes of the taxable property provisions) | paragraph 20(3) of Schedule 29A
holding directly an interest in property (for the purposes of the taxable property provisions) | paragraphs 14 and 15 of Schedule 29A
holding indirectly an interest in a vehicle (for the purposes of the taxable property provisions) | paragraph 20(4) of Schedule 29A
holding indirectly an interest in property (for the purposes of the taxable property provisions) | paragraph 16(1) of Schedule 29A
hybrid arrangement | section 152(8)
ill-health condition | paragraph 1 of Schedule 28
the individual (in sections 215 to 219) | section 214(5)
the Inland Revenue | section 279(1)
insurance company | section 275
investment-regulated pension scheme (for the purposes of the taxable property provisions) | paragraphs 1 to 3 of Schedule 29A
investments (in relation to a pension scheme) | section186(3) and (4)
liability (in Chapter 3) | section 163
. . . | . . .. . . | . . .. . . | . . .. . . | . . .
lifetime annuity | paragraph 3 of Schedule 28
loan (in Chapter 3) | section 162
lump sum death benefit | section 168(2)
market value | section 278
Master Trust scheme | section 279(1B) and (1C)
member (of a pension scheme) | section 151(1)
. . . | . . .
member's drawdown pension fund | paragraph 8 of Schedule 28
member's flexi-access drawdown fund | paragraph 8A of Schedule 28
member’s unsecured pension fund | paragraph 8 of Schedule 28
money purchase arrangement | section 152(2)
money purchase benefits | section 152(4)
net income | section 23 of ITA 2007 (as applied by section 989 of that Act),
net pay pension scheme | section 191(9)
nominee (of a member of a registered pension scheme) | paragraph 27A of Schedule 28
nominees' annuity | paragraph 27AA of Schedule 28
nominees' drawdown pension | paragraph 27B of Schedule 28
nominee's flexi-access drawdown fund | paragraph 27E of Schedule 28
nominees' income withdrawal | paragraph 27D of Schedule 28
nominees' short-term annuity | paragraph 27C of Schedule 28
normal minimum pension age | section 279(1)
occupational pension scheme | section 150(5)
. . . | . . .
overseas pension scheme | section 150(7)
payment (in Chapter 3) | section 161
payments (made by pension scheme) | section 279(2)
pension | section 165(2)
pensionable age | section 279(1)
pension commencement excess lump sum | paragraph 3C of Schedule 29
pension commencement lump sum | paragraph 1of Schedule 29
pension credit and pension debit | section 279(1)
pension death benefit | section 167(2)
pension input amount | section 229
pension input period | sections 238 to 238ZB
pension protection lump sum death benefit | paragraph 14 of Schedule 29
pension scheme | section 150(1)
the pension scheme (in sections 215 to 219) | section 214(5)
pension sharing order or provision | section 279(1)
pensioner member (of a pension scheme) | section 151(3)
period of account | section 989 of ITA 2007
personal representatives | section 989 of ITA 2007
property investment LLP | section 1004 of ITA 2007
public service pension scheme | section 150(3)
qualifying recognised overseas pension scheme | section 169(2)
recognised overseas pension scheme | section 150(8)
. . . | . . .
registered pension scheme | section 150(2)
related dependants' annuity | section 278B(1)
related nominees' annuity | section 278B(2)
related dependants' scheme pension | “section 278B(3)
. . . | . . .
relevant UK earnings | section 189(2)
relevant UK individual | section 189
relevant valuation factor | section 276
relievable pension contributions | section 188(2) and (3)
residential property (for the purposes of the taxable property provisions) | paragraphs 7(1), 8 and 9 of Schedule 29A
retail prices index | section 989 of ITA 2007
scheme administrator | section 270 (but see also sections 271 to 274)
scheme chargeable payment | section 241
scheme-held taxable property | section 185B(3)
scheme manager | section 169(3)
scheme pension | paragraph 2 of Schedule 28
scheme sanction charge | section 239(1)
. . . | . . .. . . | . . .. . . | . . .
Scottish taxpayer | section 989 of ITA 2007
serious ill-health lump sum | paragraph 4 of Schedule 29
. . . | . . .
short service refund lump sum | paragraph 5 of Schedule 29
short service refund lump sum charge | section 205(1)
short-term annuity | paragraph 6 of Schedule 28
special lump sum death benefits charge | section 206
sponsoring employer | section 150(6)
. . . | . . .
successor (of a member of a registered pension scheme) | paragraph 27F of Schedule 28
successors' annuity | paragraph 27FA of Schedule 28
successors' drawdown pension | paragraph 27G of Schedule 28
successor's flexi-access drawdown fund | paragraph 27K of Schedule 28
successors' income withdrawal | paragraph 27J of Schedule 28
successors' short-term annuity | paragraph 27H of Schedule 28
sums and assets held for the purposes of an arrangement | section 279(3)
sums and assets held for the purposes of an arrangement (for the purposes of the taxable property provisions) | paragraph 5 of Schedule 29A
taxable property (for the purposes of the taxable property provisions) | paragraphs 6, 10 and 11 of Schedule 29A
the taxable property provisions | paragraph 1(3) of Schedule 29A
tax year | section 4(2) of ITA 2007 (as applied by section 989 of that Act)
the tax year 2006-07 etc. | section 4(4) of ITA 2007 (as applied by section 989 of that Act)
total income | section 23 of ITA 2007 (as applied by section 989 of that Act)
total pension input amount | section 229
. . . | . . .. . . | . . .
trivial commutation lump sum | paragraph 7 of Schedule 29
unauthorised employer payment | section 160(4)
unauthorised (in relation to a Master Trust scheme) | section 279(1D)
unauthorised member payment | section 160(2)
unauthorised payment | section 160(5)
unauthorised payments charge | section 208(1)
unauthorised payments surcharge | section 209(1)
uncrystallised funds lump sum death benefit | paragraph 15 of Schedule 29
uncrystallised funds pension lump sum | paragraph 4A of Schedule 29
. . . | . . .
valuation assumptions (in relation to a person) | section 277
vehicle (in the taxable property provisions) | paragraph 20(2) of Schedule 29A
winding-up lump sum | paragraph 10 of Schedule 29
. . . | . . .
Word in s. 280(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 652, Sch. 3 (with Sch. 2)
Words in s. 280(1) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 652 (with Sch. 2)
Pt. 4 modified (N.I.) (1.4.2006) by The Firemens Pension Scheme Order (Northern Ireland) 2006 (S.R. 2006/210), arts. 1(2), 103
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 9, 10
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 12
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 13(5)
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 26
Words in s. 280(2) inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 12
Words in s. 280(2) inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 10, 64(1)
Words in s. 280(2) inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 17, 64(1)
Words in s. 280(2) inserted (retrospective to 6.4.2006) by Finance Act 2007 (c. 11), Sch. 20 paras. 22(2), 24(3)
Words in s. 280(2) inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 161(2), Sch. 23 para. 26
Words in s. 280(2) inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 33, 64(1)
Word in s. 280(1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(2), Sch. 3 Pt. 1 (with Sch. 2)
Words in s. 280(1) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(2) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(a) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(b) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(c) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(d) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(e) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(f) (with Sch. 2)
Words in s. 280(2) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(g) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(h) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(i) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(j) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(k) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(l) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(m) (with Sch. 2)
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(n) (with Sch. 2)
S. 280(2) entry repealed (19.7.2007) (with effect in accordance with Sch. 19 para. 29(3) of the amending Act) by Finance Act 2007 (c. 11), Sch. 19 para. 8, Sch. 27 Pt. 3(1)
Pt. 4 modified (31.12.2007) by Police and Justice Act 2006 (c. 48), s. 53(1), Sch. 3 para. 7; S.I. 2007/3203, art. 3(b)
Pt. 4 modified (1.7.2008) (N.I.) (with effect in accordance with reg. 1 of the amending Rule) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 124(1) (with regs. 134, 258)
Pt. 4 modified by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), reg. 5A (as inserted (6.4.2006) by S.I. 2008/2990, arts. 1(1), 3)
Word in s. 280(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 580(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
Words in s. 280(1) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 580(b) (with Sch. 2 Pts. 1, 2)
Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18
Words in s. 280(2) inserted (with effect in accordance with s. 68(5) of the amending Act) by Finance Act 2010 (c. 13), s. 68(2)
Word in s. 280(2) substituted (with effect in accordance with s. 68(6) of the amending Act) by Finance Act 2010 (c. 13), s. 68(3)
Words in s. 280(2) inserted (with effect in accordance with s. 68(5) of the amending Act) by Finance Act 2010 (c. 13), s. 68(4)
Pt. 4 modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 18 para. 14(3)
S. 280(2) entries omitted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 77(2)
S. 280(2) entries omitted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 77(3)
S. 280(2) entries inserted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 77(3)
S. 280(2) entry omitted (with effect in accordance with Sch. 16 paras. 85, 103 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 77(5)
S. 280(2) entry inserted (with effect in accordance with Sch. 16 paras. 85, 103 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 77(5)
Words in s. 280(2) inserted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by Finance Act 2011 (c. 11), Sch. 17 para. 22
Words in s. 280(1) inserted (with effect in accordance with Sch. 13 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 16(b) (with Sch. 13 Pt. 4) (and see also Finance Act 2012 (c. 14), Sch. 13 para. 2(b))
Word in s. 280(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 122(a); same word omitted (with effect in accordance with Sch. 13 para. 17 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 13 para. 16(a) (with Sch. 13 Pt. 4) (and see also Finance Act 2012 (c. 14), Sch. 13 para. 2(a))
Words in s. 280(1) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 122(b)
Pt. 4 applied (with modifications) (with application in accordance with Sch. 22 para. 1 of the amending Act) by Finance Act 2013 (c. 29), Sch. 22 para. 1(2)
Words in s. 280(1) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 53(8)
Pt. 4 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 1(2)(3)
Pt. 4: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)
Words in s. 280(2) inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 18
Words in s. 280(2) inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 56
Words in s. 280(2) inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 14
Words in s. 280(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 12
Word in s. 280(2) entry substituted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 paras. 18, 20
Words in s. 280(2) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 7(4)
Words in s. 280(2) table substituted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 5
Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 1
Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 9(2)
Words in s. 280(2) table omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(1)(c)
Words in s. 280(2) table omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017 (S.I. 2017/468), regs. 1(1), 7
Words in s. 280(2) table inserted (15.3.2018 for specified purposes, 6.4.2018 in so far as not already in force) by Finance Act 2018 (c. 3), Sch. 3 paras. 1(7), 2(1)(d)(2)(d)(3)
Words in s. 280(2) table inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 19, 25(1); S.I. 2022/874, reg. 2
Words in s. 280(2) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 24(5)
Words in s. 280(2) table inserted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1, 3(8)
Words in s. 280(2) table omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 11, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)
Words in s. 280(2) table inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 24(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)
Words in s. 280(2) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 24(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)
Words in s. 280(2) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 24(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)
Words in s. 280(2) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 24(d), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)
Words in s. 280(2) omitted (24.5.2024) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 24(5)
Pt. 4 modified (with effect in relation to the tax year 2024-25 and subsequent tax years) by The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (S.I. 2025/52), regs. 1(2)(3), 6