Finance Act 2016, Paragraph 3 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.
3(1)In consequence of the amendment made by paragraph 1(2), in Part 4 of FA 2004—U.K.
(a)in section 164(2)(b) omit “, the serious ill-health lump sum charge”,
(b)omit section 272A(7)(a)(ii),
(c)in section 280(2) omit the entry for “serious ill-health lump sum charge”, and
(d)in Schedule 34—
(i)omit paragraph 1(3)(ca), and
(ii)in paragraph 5 omit “, serious ill-health lump sum charge”.
(2)In consequence of the amendment made by paragraph 1(2), in section 30(1) of ITA 2007 omit the entry for section 205A of FA 2004.
(3)In consequence of the amendments made by paragraphs 1 and 2 and sub-paragraphs (1) and (2)—
(a)in Schedule 16 to FA 2011, omit paragraphs 28(2)(a), 40, 42(3), 63, 77(4), 81(2) and (4)(b) and 83, and
(b)omit section 2(4) of the Taxation of Pensions Act 2014.
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