There are currently no known outstanding effects for the Finance Act 2004, Paragraph 48.
48U.K.In section 4(2A) (expenditure and sums that are not capital expenditure or capital sums), in the definition of “relevant provision”, for paragraph (d) substitute—
“(d)sections 188 to 194of FA 2004 (contributions under registered pension schemes), and”.
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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