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Finance Act 2004

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Changes over time for: Cross Heading: Members' contributions to pre-commencement retirement annuity contracts

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Point in time view as at 06/04/2020.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. Help about Changes to Legislation

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.

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