
Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThe Whole
Part
PrintThis
Cross Heading
only
Changes over time for: Cross Heading: Members' contributions to pre-commencement retirement annuity contracts


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 06/04/2020.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Members' contributions to pre-commencement retirement annuity contracts.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Members' contributions to pre-commencement retirement annuity contractsU.K.
40(1)Relief in respect of contributions made by a member under pre-commencement retirement annuity arrangements is not required to be given in accordance with section 192 (relief at source).U.K.
(2)If relief in respect of contributions made by a member under pre-commencement retirement annuity arrangements is not given in accordance with section 192, relief in respect of the contributions is to be given in accordance with section 194 (relief on making of claim).
(3)“Pre-commencement retirement annuity arrangements” means—
(a)an annuity contract or trust scheme approved under section 620 or 621 of ICTA, or
(b)a substituted contract within the meaning of section 622(3) of ICTA.
Modifications etc. (not altering text)
Yn ôl i’r brig