Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 30 U.K. Registered pension schemes: employer loans

Amount of unauthorised payment U.K.

Prevention of double charging U.K.

10 (1) This paragraph applies if on any date there is an unauthorised payment under more than one of paragraphs 6 to 9. U.K.

(2) There is a single unauthorised payment.

(3) The amount of the unauthorised payment is an amount equal to the amount of the greater or greatest of the unauthorised payments under those paragraphs.

Commencement Information

I1 Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284