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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 32
- Benefit crystallisation events 1,...
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Changes over time for: Cross Heading: Benefit crystallisation events 1, 2 and 4: prevention of overlap
Version Superseded: 19/07/2011
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There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Benefit crystallisation events 1, 2 and 4: prevention of overlap.
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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 [F1application] 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
F1Word in Sch. 32 para. 3(1) substituted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 25(2), 64(1)
Modifications etc. (not altering text)
C1Sch. 32 modified (6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 16
C2Sch. 32 applied (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 23(5)
Commencement Information
I1Ss. 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
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