Finance Act 2005

Part 4 U.K. Pensions etc

1 The repeals in ICTA and of paragraphs 43 and 46 of Schedule 36 to FA 2004 come into force on 6th April 2007.
2 The remaining repeals come into force on 6th April 2006.
Short title and chapter	Extent of repeal
Income and Corporation Taxes Act 1988 (c. 1)	In sections 348(1A) and 349(1A)— (a)  paragraph (b), and (b)  in paragraph (c), “, 610”.
Finance Act 2004 (c. 12)	In section 215— (a)  in subsection (9), paragraph (b) and the word “and” before it, and (b)  subsection (10). In Schedule 28— (a)  in paragraph 2, sub-paragraph (1) and, in sub-paragraph (4), the word “or” at the end of paragraph (b), (b)  paragraph 3(3) to (6), (c)  paragraph 6(2), (d)  in paragraph 16, sub-paragraph (1), in sub-paragraph (2), paragraph (b) and the word “and” before it, and sub-paragraphs (3) to (6), and (e)  paragraph 20(2). In Schedule 32, in paragraph 9(2), the words “which will be payable”. In Schedule 36— (a)  in paragraph 9(2), the words “the lower of”, (b)  in paragraph 19(5), the words “and the pension scheme”, (c)  in paragraph 26(2), the words “the lower of”, and (d)  paragraphs 43 and 46.