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Finance Act 2004

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Changes over time for: Cross Heading: Benefit crystallisation event 3: disregarding abatement

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Point in time view as at 21/07/2009.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. Help about Changes to Legislation

[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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