SCHEDULES

SCHEDULE 36Pension schemes etc: transitional provisions and savings

Part 4Other provisions

Retirement annuity contracts: carry-back of pre-commencement contributions

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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.