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Finance Act 2004

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Changes over time for: Cross Heading: Authorised surplus payments charge: pre-19th March 1986 winding-up

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Point in time view as at 24/02/2022.

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There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Authorised surplus payments charge: pre-19th March 1986 winding-up. Help about Changes to Legislation

Authorised surplus payments charge: pre-19th March 1986 winding-upU.K.

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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