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Finance Act 2004

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Changes over time for: Paragraph 62

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Point in time view as at 06/04/2020.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 62. Help about Changes to Legislation

62(1)Section 407 (payments and benefits on termination of employment: exception for payments and benefits under tax-exempt pension schemes) is amended as follows.U.K.

(2)In subsection (2), for paragraph (a) substitute—

(a)a registered pension scheme,

(aa)a scheme set up by a government outside the United Kingdom for the benefit of employees or primarily for their benefit, or.

(3)Omit subsection (3).

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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