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Finance Act 2004
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Finance Act 2004, Section 175 is up to date with all changes known to be in force on or before 06 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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175Authorised employer paymentsU.K.
The only payments which a registered pension scheme that is an occupational pension scheme is authorised to make to or in respect of a [F1person who is or has been a] sponsoring employer are—
(a)public service scheme payments (see section 176),
(b)authorised surplus payments (see section 177),
(c)compensation payments (see section 178),
(d)authorised employer loans (see section 179),
(e)scheme administration employer payments (see section 180), and
(f)payments of a description prescribed by regulations made by the Board of Inland Revenue.
Textual Amendments
F1Words in s. 175 inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 161(2), Sch. 23 para. 10
Modifications etc. (not altering text)
C1Ss. 175-181 excluded (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 15
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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