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Status:
Point in time view as at 06/04/2006.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 27.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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.”
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