Finance Act 2004 (c. 12)

SCHEDULES

Yn ddilys o 06/04/2006

SCHEDULE 35 U.K. Pension schemes etc: minor and consequential amendments

Income and Corporation Taxes Act 1988 (c. 1) U.K.

13 U.K. In section 336(1A)(b) (temporary residents not liable under certain pension tax provisions)—

(a) in sub-paragraph (i), for “605, 609, 610, 611, 623 or 629 of that Act applies,” substitute “ 609, 610, 611 or 629 of that Act applies, ”,

(b) after that sub-paragraph insert—

“(ia) an annuity under an annuity contract that is a registered pension scheme, or”, and

(c) omit sub-paragraph (iii) and the word “or” before it.