SCHEDULES

SCHEDULE 35Pension schemes etc: minor and consequential amendments

Finance Act 2002 (c. 23)

I150

The Finance Act 2002 is amended as follows.

Annotations:
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

F151

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I252

1

Schedule 29 (gains and losses of a company from intangible fixed assets) is amended as follows.

2

In paragraph 112(2), for paragraph (d) substitute—

d

section 246(2) of the Finance Act 2004 (expenditure on benefits under employer-financed retirement benefits schemes).

Annotations:
Commencement Information
I2

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

I353

In paragraph 114, for sub-paragraph (3) substitute—

3

For the purposes of this paragraph “pension contributions” means—

a

sums paid by an employer by way of contributions under a registered pension scheme,

b

sums paid to the trustees or managers of a registered pension scheme that are treated as if they were the payment of contributions under the pension scheme (see section 199 of the Finance Act 2004), or

c

expenses within section 246(3) of the Finance Act 2004 (expenditure on benefits under employer-financed retirement benefits schemes).