Version Superseded: 06/04/2007
Point in time view as at 19/07/2006.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 4.
[F14(1)For the purposes of this Part of this Schedule a person is related to a member of a pension scheme if—U.K.
(a)the person and the member are connected persons, or
(b)the person acts on behalf of the member or a person connected with the member.
(2)Section 839 of ICTA (connected persons) applies for the purposes of sub-paragraph (1).]
Textual Amendments
F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
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