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Finance Act 2009

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Changes over time for: Section 72

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Point in time view as at 17/07/2013.

Changes to legislation:

Finance Act 2009, Section 72 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. Help about Changes to Legislation

72Special annual allowance charge etcU.K.

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Schedule 35 contains provision for and in connection with a special annual allowance charge in respect of pension schemes.

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