Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 35 U.K. Pension schemes etc: minor and consequential amendments

Capital Allowances Act 2001 (c. 2) U.K.

47 U.K. The Capital Allowances Act 2001 is amended as follows.

Commencement Information

I1 Ss. 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

48 U.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

I2 Ss. 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

F1 49 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 35 para. 49 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 126(6)(a)