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Finance Act 2004
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Version Superseded: 17/07/2014
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46(1)Paragraph 6A of Schedule 19 to the Finance Act 1999 (stamp duty reserve tax on dealings with units in unit trusts) is amended as follows.U.K.
(2)In sub-paragraph (4), for the definition of “individual pension account” substitute—
““individual pension account” has the meaning given by regulations made by the Commissioners of Inland Revenue;”.
(3)After that sub-paragraph insert—
“(5)Regulations under sub-paragraph (4) shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.”
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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