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Status:
Point in time view as at 21/07/2009.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 23.
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Changes to Legislation
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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) ”.
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