SCHEDULES

SCHEDULE 35 U.K. Pension schemes etc: minor and consequential amendments

Income and Corporation Taxes Act 1988 (c. 1) U.K.

12 U.K. In section 273 (payments securing annuities), [F1 for the words from the beginning to “, if the claimant” substitute “Subject to subsection (2) below, section 274 of this Act and sections 192 to 194 of the Finance Act 2004, if the claimant”].

Textual Amendments

F1 Words in Sch. 35 para. 12 substituted (6.4.2006) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 655, Sch. 2 para. 161 (with Sch. 2)

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