xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 35Pensions: special annual allowance charge

Tax years to which Schedule applies

21(1)This Schedule has effect for the tax year 2009-10 and subsequent tax years (with the result that paragraph 18 has effect for the tax year 2010-11 and subsequent tax years).

(2)But the Treasury may by order make provision for this Schedule to cease to have effect after the tax year specified in the order (but so that paragraph 18 continues to have effect for the following tax year).