The Taxes (Amendments) (EU Exit) Regulations 2019 No. 689

PART 2 U.K. Amendments to primary legislation

Finance Act 2004 U.K.

12.—(1) Part 4 of the Finance Act 2004(1) (pensions) is amended as follows.

(2) In section 244C(2)—

(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).

Commencement Information

I1 Reg. 12 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

(1)

2004 c. 12.

(2)

Section 244C was inserted by paragraph 11 of Schedule 4 to the Finance Act 2017 (c. 10).