Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 35 U.K. Pension schemes etc: minor and consequential amendments

Finance Act 2002 (c. 23) U.K.

52 (1) Schedule 29 (gains and losses of a company from intangible fixed assets) is amended as follows. U.K.

(2) In paragraph 112(2), for paragraph (d) substitute—

“(d) section 246(2) of the Finance Act 2004 (expenditure on benefits under employer-financed retirement benefits schemes).”

Commencement Information

I1 Ss. 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