SCHEDULES
C2C1SCHEDULE 32Registered pension schemes: benefit crystallisation events F2...
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C2
Sch. 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
C1
Sch. 32 applied (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 23(5)
F1...
Annotations:
Amendments (Textual)
F1
Sch. 32 para. 5 and cross-heading omitted (1.8.2022) by virtue of Finance Act 2021 (c. 26), Sch. 5 paras. 22(3), 25(1); S.I. 2022/874, reg. 2 and Sch. 32 para. 5 and cross-heading expressed to be omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(6)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Word in Sch. 32 heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)