Finance Act 2004

Yn ddilys o 06/04/2006

13U.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.