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Finance Act 2004

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Changes over time for: Cross Heading: Employers' contributions relieved before 6th April 2006

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Point in time view as at 25/05/2007.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Employers' contributions relieved before 6th April 2006. Help about Changes to Legislation

Employers' contributions relieved before 6th April 2006U.K.

41U.K.To the extent that any contribution paid by an employer under a registered pension scheme was—

(a)allowed to be deducted for the purposes of [F1 Part 2 of ITTOIA 2005 (trading income) or] Case I or II of Schedule D,

(b)deductible under section 75 of ICTA (expenses of management: companies with investment business), or

(c)brought into account at Step 1 in section 76(7) of ICTA (expenses of insurance companies),

for a period beginning before 6th April 2006, it is not allowed to be so deducted, so deductible, or available to be so brought into account for that or any other period in accordance with section 196 (relief for employers in respect of contributions paid).

Textual Amendments

F1Words in Sch. 36 para. 41(a) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 656(2) (with Sch. 2)

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