No versions valid at: 01/04/2006
Point in time view as at 01/04/2006. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Finance Act 1999 (c. 16).
Valid from 06/04/2006
46(1)Paragraph 6A of Schedule 19 to the Finance Act 1999 (stamp duty reserve tax on dealings with units in unit trusts) is amended as follows.U.K.
(2)In sub-paragraph (4), for the definition of “individual pension account” substitute—
““individual pension account” has the meaning given by regulations made by the Commissioners of Inland Revenue;”.
(3)After that sub-paragraph insert—
“(5)Regulations under sub-paragraph (4) shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.”
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