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Finance Act 2004
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 255(1)(h) and word inserted by S.I. 2024/1012 reg. 5(3)(b)
- Sch. 29 para. 13(1)(d) amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17
- Sch. 33 para. 4(1)(d) amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17
- Sch. 36 para. 12A inserted by S.I. 2024/1012 reg. 8(5)
- Sch. 36 para. 19(1C) inserted by S.I. 2024/1012 reg. 8(7)(b)
- Sch. 36 para. 20H and cross-heading inserted by S.I. 2024/1012 reg. 8(16)
- Sch. 36 para. 28(A1) inserted by S.I. 2024/1012 reg. 8(19)
- Sch. 36 para. 20A(3)(3A) substituted for Sch. 36 para. 20A(3) by S.I. 2024/1012 reg. 8(9)(b)
- Sch. 36 para. 20B(2)(2A) substituted for Sch. 36 para. 20B(2) by S.I. 2024/1012 reg. 8(10)(b)
- Sch. 36 para. 20E(4)(4A) substituted for Sch. 36 para. 20E(4) by S.I. 2024/1012 reg. 8(13)(b)
- Sch. 36 para. 20E(10)(a) words omitted by S.I. 2024/1012 reg. 8(13)(d)
177Authorised surplus paymentU.K.
For the purposes of this Part a payment is an authorised surplus payment if it is of a description prescribed by regulations made by the Board of Inland Revenue.
Modifications etc. (not altering text)
C1Ss. 175-181 excluded (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 15
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
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