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Finance Act 2004

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Changes over time for: Cross Heading: Retirement annuity contracts: carry-back of pre-commencement contributions

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Retirement annuity contracts: carry-back of pre-commencement contributionsU.K.

39U.K.The repeal by this Act of section 619(4) of ICTA (election on or before 31st January following tax year in which retirement annuity contract premium is paid to treat premium as paid in earlier tax year) does not prevent the making of an election under that provision (in relation to a premium paid in the tax year 2005-06) at any time on or before 31st January 2007.

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