Version Superseded: 21/07/2009
Point in time view as at 25/05/2007.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 49.
49(1)This paragraph applies if notice of intention to rely on paragraph 12 (enhanced protection) is given to the Inland Revenue in accordance with regulations under that paragraph in the case of an individual.U.K.
(2)Sections 227 to 238 (annual allowance charge) do not apply in relation to the individual for any tax year if that paragraph applies in relation to the individual throughout the tax year.
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