Point in time view as at 18/11/2024.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 14.
14(1)A “relevant annuity”is an annuity of a description prescribed by regulations made by the Board of Inland Revenue.U.K.
(2)The annual amount of a relevant annuity is to be ascertained in accordance with regulations made by the Board of Inland Revenue.
(3)The regulations may in particular provide for the annual amount to be ascertained by reference to—
(a)comparative annuity tables published by the [F1Financial Conduct Authority or the Prudential Regulation Authority], or
(b)material published by any other person.
Textual Amendments
F1Words in Sch. 28 para. 14(3)(a) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 100 (with Sch. 20); S.I. 2013/423, art. 3, Sch.
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