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Finance Act 2004

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Changes over time for: Cross Heading: Payments to non-approved pension schemes: exception for employment where earnings not within main charging provisions

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Version Superseded: 06/04/2006

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Point in time view as at 22/07/2004.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Payments to non-approved pension schemes: exception for employment where earnings not within main charging provisions. Help about Changes to Legislation

Payments to non-approved pension schemes: exception for employment where earnings not within main charging provisionsU.K.

2(1)In Chapter 1 of Part 6 of the Income Tax (Earnings and Pensions) Act 2003 (payments to non-approved pension schemes), for section 389 (exception: employments where earnings charged on remittance) substitute—U.K.

389Exception: employment where earnings not within main charging provisions

Section 386 does not apply if in the tax year in which the sum is paid the earnings from the employment are not (or would not have been if there were any) general earnings to which any of the following provisions applies—

(a)section 15 (employee resident, ordinarily resident and domiciled in UK),

(b)section 21 (employee resident and ordinarily resident, but not domiciled in UK),

(c)section 25 (employee resident but not ordinarily resident in UK),

(d)section 27 (UK-based earnings for year when employee not resident in UK)..

(2)This amendment has effect for the year 2003-04 and subsequent tax years.

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