Finance Act 2004 (c. 12)

SCHEDULES

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

Amount of unauthorised payment U.K.

Total unauthorised payments not to exceed amount of loan U.K.

11 U.K. If the aggregate amount of the unauthorised payments in relation to a loan under paragraphs 5 to 10 exceeds the amount of the loan when it was made, the excess is to be treated as not being an unauthorised payment.

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