Version Superseded: 06/04/2016
Point in time view as at 01/01/2011.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 16A.
[F116A(1)Paragraphs 16B and 16C apply where—U.K.
(a)the member dies after 5th April 2006,
(b)he has reached the age of 75 before his death, and
(c)at the time of his death he is actually or prospectively entitled to one or more scheme pensions under the pension scheme.
(2)References in this paragraph and paragraph 16B to a scheme pension include a pension payable before 6th April 2006 which would be a scheme pension if payable after that date.]
Textual Amendments
F1Sch. 28 paras. 16A-16C inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 28, 64(1)
Modifications etc. (not altering text)
C1Sch. 28 para. 16A modified (6.4.2006) by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), arts. 1(1), 24
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
