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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 35
- Paragraph 62
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Income Tax (Earnings and Pensions) Act 2003 (c. 1)
62(1)Section 407 (payments and benefits on termination of employment: exception for payments and benefits under tax-exempt pension schemes) is amended as follows.
(2)In subsection (2), for paragraph (a) substitute—
“(a)a registered pension scheme,
(aa)a scheme set up by a government outside the United Kingdom for the benefit of employees or primarily for their benefit, or”.
(3)Omit subsection (3).
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