Finance Act 2005, Paragraph 51 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.
51U.K.In paragraph 3(2) of Schedule 36 (power to modify rules of existing schemes: modifications to have effect until earlier of time when rules amended and end of tax year 2008-09), for the words after “the pension scheme” substitute “which state that the modifications no longer apply in relation to it take effect, or
(b)the end of the tax year 2010-11 or such later time as the Board of Inland Revenue may by regulations prescribe.”
Commencement Information
I1Sch. 10 para. 51 in force at 6.4.2006, see Sch. 10 para. 64(1)
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