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Taxation of Pensions Act 2014

Section 4

67.Subsection (2) defines abbreviations for certain Acts referred to in the Act.

68.Subsection (3) provides a power for the Commissioners for HMRC to amend by regulations, Part 4 of Finance Act 2004 or Part 9 of the Income Tax (Earnings and Pensions) Act 2003 relating to the taxation of pensions, as a consequence of anything in this Act.

69.Subsection (4) provides that any regulations made under subsection (3) are treated as made under Part 4 of FA 2004, and that they are excluded powers for the purposes of section 1014 of the Income Tax Act 2007 so that section does not apply to regulations made under subsection (3).

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