PART 2Amendments to primary legislation
Finance Act 2004I112
1
Part 4 of the Finance Act 200450 (pensions) is amended as follows.
2
In section 244C51—
a
in the heading for “member and receiving scheme in EEA states” substitute “receiving scheme in EEA state, and member resident in UK or EEA state”;
b
in subsections (2) to (5) for “an EEA state”, in each place where the expression occurs, substitute “a relevant territory”;
c
in subsections (2) and (4) for “same EEA state” substitute “same relevant territory”;
d
after subsection (5) insert—
6
In this section “relevant territory” means the United Kingdom or an EEA state.
3
In section 275(1)—
a
omit “, or” at the end of paragraph (a);
b
omit paragraph (b).