There are currently no known outstanding effects for the Finance Act 2004, Paragraph 8.
8(1)Section 610 (annuities under sponsored superannuation schemes) is amended as follows.U.K.
(2)In subsection (1)—
(a)in paragraph (a), for “a sponsored superannuation scheme” substitute “ an occupational pension scheme that is not a registered pension scheme ”, and
(b)in paragraph (b), for “a sponsored superannuation scheme” substitute “ such an occupational pension scheme ”.
(3)In subsection (3), for “any provision of Chapter 6, 7, 8 or 9” substitute “ Chapter 5A ”.
(4)For subsection (4) substitute—
“(4)In this section “occupational pension scheme” has the same meaning as in Part 4 of FA 2004 (see section 150(5) of that Act).”
(5)In the heading, for “sponsored superannuation” substitute “ non-registered occupational pension ”.
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
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