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Changes over time for: Cross Heading: Benefit crystallisation events 1, 2 and 4: prevention of overlap


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 19/07/2011
Status:
Point in time view as at 06/04/2007.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Benefit crystallisation events 1, 2 and 4: prevention of overlap.

Changes to Legislation
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Benefit crystallisation events 1, 2 and 4: prevention of overlapU.K.
3(1)This paragraph applies for the purposes of benefit crystallisation event 2 if the scheme pension is funded (in whole or in part) by the [application] of sums or assets representing the whole or part of the individual’s unsecured pension fund.U.K.
(2)The amount crystallised by the event is to be reduced by the amount (or an appropriate proportion of the amount) previously crystallised on the designation of the sums or assets as available for the payment of unsecured pension.
Textual Amendments
Modifications etc. (not altering text)
Commencement Information
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