Point in time view as at 18/11/2024.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: National Employment Savings Trust and Master Trust schemes.
Textual Amendments
F1S. 274B and cross-heading inserted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 3 paras. 1(5), 2(3) (with Sch. 3 para. 4)
(1)This Part applies in relation to a pension scheme that—
(a)is established under section 67 of the Pensions Act 2008, and
(b)is not an occupational pension scheme,
as it applies in relation to an occupational pension scheme.
(2)This Part applies in relation to a pension scheme that—
(a)is a Master Trust scheme, and
(b)is not an occupational pension scheme,
as it applies in relation to an occupational pension scheme.]
Textual Amendments
F2S. 274B renumbered as s. 274ZA (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 348(1)(c)(3)
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
