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Finance Act 2004
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Version Superseded: 21/07/2008
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27(1)Section 657(2) (life annuities to which section 656 does not apply) is amended as follows.U.K.
(2)In paragraph (b), for “266, 273 or 619 or to any annuity payable under a substituted contract within the meaning of section 622(3);” substitute “ 266 or 273; ”.
(3)For paragraphs (d) to (f) substitute—
“(d)to any annuity under, or purchased with sums or assets held for the purposes of, a registered pension scheme; or
(e)to any annuity purchased by any person in recognition of another’s services (or past services) in any office or employment.”
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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