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Changes over time for: Paragraph 7


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 06/04/2020.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.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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),
[(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 [or ring-fenced transfer funds], under a relevant non-UK scheme, and
(d)otherwise make different provision for different cases.
Textual Amendments
Modifications etc. (not altering text)
Commencement Information
Yn ôl i’r brig