There are currently no known outstanding effects for the Finance Act 2005, Paragraph 61.
61U.K.In Schedule 36 to FA 2004 (transitional provisions), omit—
(a)paragraph 43 (continuation of Chapter 9 of Part 9 of ITEPA 2003 for certain annuity contracts with continued exclusion from PAYE), and
(b)paragraph 46 (application of PAYE to certain existing annuity contracts taxable under section 612 of ITEPA 2003).
Commencement Information
I1Sch. 10 para. 61 in force at 6.4.2007, see Sch. 10 para. 64(2)
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