Version Superseded: 06/04/2006
Point in time view as at 13/06/2003. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 593 is up to date with all changes known to be in force on or before 09 March 2025. 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.
(1)Section 583 applies to a payment if—
(a)the payment is made out of funds which are held for the purposes of a former approved superannuation fund (“the paying fund”), but
(b)it is not expressly authorised—
(i)by the rules of the paying fund, or
(ii)by virtue of paragraph 33 of Schedule 6 to FA 1989, and
(c)conditions B and C in section 583(4) and (5) are met.
(2)But section 583 does not apply to a payment to which section 623 applies.
(3)In this section “payment” includes—
(a)a transfer of assets, and
(b)any other transfer of money’s worth.
(4)If section 583 applies to a payment by virtue of this section, sections 584, 585 and 588 apply accordingly.
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