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Finance Act 2004
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Changes over time for: Paragraph 23
Version Superseded: 01/04/2010
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- 06/04/2006- Amendment
- 21/07/2009
Point in time - 01/04/2010- Amendment
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Point in time view as at 21/07/2009.
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There are currently no known outstanding effects for the Finance Act 2004, Paragraph 23.
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23U.K.In section 467(3) (exemption for trade unions and employers' associations: disregard of certain annuities for purposes of limit), for “approved annuities (as defined in section 620(9))” substitute “ annuity contract which constitutes a registered pension scheme or is issued or held in connection with a registered pension scheme other than an occupational pension scheme (within the meaning of section 150(5) of the Finance Act 2004) ”.
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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