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Changes over time for: Section 213M


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 10/12/2010
Status:
Point in time view as at 08/04/2010. This version of this provision has been superseded.

Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Section 213M.

Changes to Legislation
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[213MUprating of opening rights, pension and lump sumU.K.
(1)This section applies for uprating UOR under section 213H and UOP and UOLS under section 213J.
(2)Each is to be increased by the appropriate percentage.
(3)The appropriate percentage for a tax year is the percentage arrived at for the tax year in accordance with provision made by order made by the Treasury.
(4)An order under subsection (3)—
(a)must make provision for securing that the appropriate percentage for a tax year reflects any decrease in the value of money over a specified period, and
(b)may do so by reference to any movement in a specified index, or an average of any movements in specified indices, over a specified period.
(5)If an order is made under subsection (3) which amends any provision included in an order by virtue of subsection (4)(b), the Treasury must as soon as reasonably practicable after the making of the order carry out a review of the provision made by the regulations for the time being in force under section 213L(1).]
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