Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 13 Employer asset-backed pension contributions etc

PART 4 Transitional provision relating to Part 3

Certain tax consequences not to have effect

28 (1) Section 196G of FA 2004 (as inserted by paragraph 1 above) does not apply in relation to E’s contribution (if it would otherwise do so) if the relevant event occurs on or after 22 February 2012.

(2) Section 196H of FA 2004 (as inserted by paragraph 1 above) does not apply in relation to E’s contribution at all (if it would otherwise do so).