Finance Act 2004 (c. 12)

SCHEDULES

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

Income Tax (Earnings and Pensions) Act 2003 (c. 1) U.K.

56 U.K. In section 54 (1) (calculation of deemed employment payment), in Step 5, for “scheme approved under Chapter 1 or 4 of Part 14 of ICTA” substitute “ registered pension scheme ”.

Commencement Information

I1 Ss. 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