Version Superseded: 06/04/2007
Point in time view as at 19/07/2006.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 16.
16(1)Section 349B(3) (payments in case of which requirement to deduct tax does not apply) is amended as follows.U.K.
(2)For paragraph (i) substitute—
“(i)the scheme administrator of a registered pension scheme;
[F1(ia)the sub-scheme administrator of a sub-scheme which forms part of a split scheme pursuant to the Registered Pensions (Splitting of Schemes) Regulations 2006;].”
(3)After paragraph (j) insert “or”.
(4)Omit paragraphs (l) and (m).
Textual Amendments
F1Words in Sch. 35 para. 16 added (6.4.2006) by The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (S.I. 2006/569), regs. 1(1), 5(4)(5)
Commencement Information
I1Ss. 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
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