Point in time view as at 17/07/2013.
Finance Act 2009, Paragraph 20 is up to date with all changes known to be in force on or before 06 March 2025. 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.
[F120(1)The Treasury may by order made by statutory instrument make provision for this Schedule to apply in relation to individuals who—U.K.
(a)are or have been members of currently-relieved non-UK pension schemes, or
(b)have been members of overseas pension schemes that were not currently-relieved non-UK pension schemes,
subject to such modifications as are specified in the order.
(2)An order under sub-paragraph (1) may—
(a)include provision having effect in relation to times before it is made,
(b)confer discretion on the Commissioners for Her Majesty's Revenue and Customs or officers of Revenue and Customs, and
(c)make different provision for different cases.
(3)A statutory instrument containing an order under sub-paragraph (1) is subject to annulment in pursuance of a resolution of the House of Commons.]
Textual Amendments
F1Sch. 35 ceased to have effect (10.12.2010) by virtue of The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 (S.I. 2010/2939), arts. 1, 2(1) (with art. 2(2))
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