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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 32
- Benefit crystallisation event 3:...
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Changes over time for: Cross Heading: Benefit crystallisation event 3: disregarding abatement
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- 06/04/2006- Amendment
- 21/07/2009
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There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Benefit crystallisation event 3: disregarding abatement.
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[F1Benefit crystallisation event 3: disregarding abatementU.K.
Textual Amendments
F1Sch. 32 para. 9A and cross-heading inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 8(3), 64(1)
9AU.K.For the purposes of benefit crystallisation event 3, any abatement of the scheme pension is to be left out of account in determining for the purposes of column 1—
(a)the increased annual rate of the pension, and
(b)the rate at which it was payable on the day on which the individual became entitled to it.]
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