Introductory Text
1.Citation, commencement and interpretation
2.Description of schemes to be split
3.Responsibilities and liabilities of sub-scheme administrators
4.(1) Section 209(5) (unauthorised payments surcharge) shall be modified as...
5.(1) Paragraph 11 of Schedule 31 (insertion of chapter 15A...
Signature
SCHEDULE 1
Schemes to be treated as split schemes pursuant to regulation 2(1)(a)
SCHEDULE 2
Schemes to be treated as sub-schemes pursuant to regulation 2(4)
SCHEDULE 3
Responsibilities and liabilities of sub-scheme administrators in respect of a sub-scheme
PART 1 Finance Act 2004
PART 2 Secondary Legislation
Explanatory Note