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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 29A
- Part 1
- Occupational pension schemes
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Changes over time for: Cross Heading: Occupational pension schemes
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[F1Occupational pension schemesU.K.
Textual Amendments
F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
2(1)For the purposes of the taxable property provisions a registered pension scheme which is an occupational pension scheme is an investment-regulated pension scheme if—U.K.
(a)there are 50 or fewer members of the pension scheme, and one or more of those members meets the condition in sub-paragraph (2), F2...
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)The condition is that either—
(a)the member, or
(b)a person related to the member,
is or has been able (directly or indirectly) to direct, influence or advise on the manner of investment of any of the sums and assets held for the purposes of the pension scheme.]
Textual Amendments
F2Sch. 29A para. 2(1)(b) and word omitted (retrospective to 6.4.2006) by virtue of Finance Act 2008 (c. 9), Sch. 29 para. 3(1)(2)
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