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Changes over time for: Cross Heading: Power to make further adjustments
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Point in time view as at 01/06/2018.
Changes to legislation:
Finance Act 2014, Cross Heading: Power to make further adjustments is up to date with all changes known to be in force on or before 24 January 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.
Changes to Legislation
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Power to make further adjustmentsU.K.
13U.K.In section 166 of FA 2004 (payments by registered pension schemes: the lump sum rule) after subsection (4) insert—
“(5)The Commissioners for Her Majesty's Revenue and Customs may by regulations amend Part 1 of Schedule 29, or Part 3 of Schedule 36, in connection with cases involving a lump sum within subsection (6).
(6)A lump sum is within this subsection if—
(a)the sum is paid on or after 19 September 2013 and before 6 April 2015, or
(b)the sum is paid before 19 September 2013, a contract for a lifetime annuity is entered into to provide the pension in connection with which the sum is paid, and on or after 19 March 2014 the contract is cancelled.
(7)The provision that may be made under subsection (5) includes provision altering the effect of amendments made by the Finance Act 2014.”
14U.K.In section 282(1) and (2) of FA 2004 (making of regulations and orders) for “Board of Inland Revenue” substitute “ Commissioners for Her Majesty's Revenue and Customs ”.
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