Disregard of section 180(5)(b) of the Finance Act 2004
This section has no associated Explanatory Memorandum
2. In its application to a pension scheme established under section 67 of the Pensions Act 2008(1) (duty on Secretary of State to establish a pension scheme), section 180 of the Finance Act 2004(2) (scheme administration employer payments) has effect as if subsection (5)(b) were omitted.
(1)
(2)
2004 c. 12. Section 180 was amended by paragraph 12 of Schedule 23 to the Finance Act 2006 (c. 25).