Point in time view as at 06/04/2007.
There are currently no known outstanding effects for the Finance Act 2004, Section 149.
(1)This Part contains tax provision about pension schemes and other similar schemes.
(2)This Chapter defines some basic concepts.
(3)As for the rest of this Part—
Chapter 2 is about the registration and de-registration of pension schemes,
Chapter 3 is about the payments that may be made by registered pension schemes and related matters,
Chapter 4 deals with tax reliefs and exemptions in connection with registered pension schemes,
Chapter 5 imposes tax charges in connection with registered pension schemes,
Chapter 6 is about some schemes that are not registered pension schemes,
Chapter 7 makes provision about compliance,and
Chapter 8 contains interpretation and other supplementary provisions.
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