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Finance Act 2004
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Changes over time for: Paragraph 7
Alternative versions:
- 06/04/2006- Amendment
- 17/12/2014- Amendment
- 09/03/2017- Amendment
- 06/04/2020
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Point in time view as at 06/04/2020.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 7.
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7(1)The member payment provisions apply with respect to a payment made (or treated by this Part as made) to or in respect of—U.K.
(a)a relieved member of a relevant non-UK scheme, or
(b)a transfer member of such a scheme,
subject to any omissions, additions and other modifications contained in regulations made by the Board of Inland Revenue.
(2)Regulations under sub-paragraph (1) may—
(a)include provision having effect in relation to times before they are made,
(b)confer discretion on the Board of Inland Revenue or the Inland Revenue (subject to a right of appeal against any decision taken in exercise of the discretion),
[F1(ba)contain transitional provisions and savings,]
(c)make different provision in relation to payments treated (in accordance with regulations under paragraph 3(6) or 4(4)) as being referable to a member’s UK tax-relieved fund, or to a member’s relevant transfer fund [F2or ring-fenced transfer funds], under a relevant non-UK scheme, and
(d)otherwise make different provision for different cases.
Textual Amendments
F1Sch. 34 para. 7(2)(ba) inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 95(6)
F2Words in Sch. 34 para. 7(2)(c) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 6, 8
Modifications etc. (not altering text)
C1Sch. 34 modified (6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 17
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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