- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/03/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2004
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2004 c. 12
- SCHEDULE 36
- Part 1
- Post-commencement withdrawal of approval
Pa Fersiwn
Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Changes over time for: Cross Heading: Post-commencement withdrawal of approval
Alternative versions:
- 22/07/2004- Amendment
- 19/03/2014
Point in time
Status:
Point in time view as at 19/03/2014.
Changes to legislation:
Finance Act 2004, Cross Heading: Post-commencement withdrawal of approval is up to date with all changes known to be in force on or before 06 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Post-commencement withdrawal of approvalU.K.
5(1)The repeal by this Act of—U.K.
(a)section 591B (1) of ICTA (withdrawal of approval of retirement benefits scheme),
(b)section 620(7) of ICTA (withdrawal of approval of retirement annuity contract), and
(c)section 650 (1) of ICTA (withdrawal of approval of approved personal pension arrangements),
does not prevent the withdrawal of an approval under any of those provisions at any time after 5th April 2006 (from any earlier date until 6th April 2006).
(2)A withdrawal of approval made under any of those provisions by virtue of sub-paragraph (1) has the same consequences as a withdrawal of approval made under the provision concerned before 6th April 2006, so that (in particular)—
(a)sections 591C and 591D of ICTA (tax on cessation of approval of retirement benefits scheme), or
(b)sections 650A and 651 of ICTA (charge on cessation of approval of personal pension arrangements and appeal against such withdrawal of such approval),
apply where they would have applied had the approval been withdrawn before that date.
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