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Finance Act 2004

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Changes over time for: Paragraph 47

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There are currently no known outstanding effects for the Finance Act 2004, Paragraph 47. Help about Changes to Legislation

47U.K.Section 207 (authorised surplus payments charge) does not apply to any payment made in pursuance of the winding-up of a pension scheme if the winding-up commenced before 19th March 1986.

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