Version Superseded: 17/07/2014
Point in time view as at 06/04/2007.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 46.
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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