Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 34 U.K. Non-UK schemes: application of certain charges

Modifications etc. (not altering text)

C1 Sch. 34 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), 17

Meaning of “double tax arrangements” U.K.

20 U.K. In this Schedule “double tax arrangements” means arrangements having effect by virtue of section 788 of ICTA (relief by agreement with other territories).

Commencement Information

I1 Ss. 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