There are currently no known outstanding effects for the Finance Act 1989, Cross Heading: Retirement benefit schemes.
Textual Amendments
F1Sch. 11 repealed (29.4.1996) by 1996 c. 8, ss. 104, 205, Sch. 14 para. 57, Sch. 41 Pt. V(3) (with savings in Pt. IV Ch. II (ss. 80-105))
14In a case where—
(a)paragraph 5 above would apply (apart from this paragraph) to a transferor redemption of a security, and
(b)immediately before the transfer or redemption was made the security washeld for the purposes of an exempt approved scheme (within the meaning ofChapter I of Part XIV of the Taxes Act 1988),
that paragraph shall not apply to the transfer or redemption.
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