Chwilio Deddfwriaeth

Finance Act 2004

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Paragraph 27

 Help about opening options

Version Superseded: 06/04/2023

Status:

Point in time view as at 01/01/2011.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, Paragraph 27. Help about Changes to Legislation

27(1)If (and for so long as) paragraph 12 (enhanced protection) applies in relation to the individual, paragraph 2 of Schedule 29 applies in relation to the individual with the following modifications.U.K.

(2)If the value of the individual’s relevant uncrystallised lump sum rights on 5th April 2006 (calculated in accordance with paragraphs 25 and 26) was nil, the permitted maximum under paragraph 2 is nil.

(3)Otherwise, paragraph 2 applies as if for sub-paragraphs (5) to (8) there were substituted—

(5)If sub-paragraph (2) does not apply, the permitted maximum is the applicable amount, calculated in accordance with paragraph 3.

Yn ôl i’r brig

Options/Cymorth