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Finance Act 2004

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Changes over time for: Paragraph 9A

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Point in time view as at 21/07/2009.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, Paragraph 9A. Help about Changes to Legislation

[F19AU.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.]

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)

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