Point in time view as at 22/07/2004. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 2004, Section 276.
(1)For the purposes of this Part the relevant valuation factor in relation to any registered pension scheme, or any arrangement under a registered pension scheme, is 20.
(2)But the Inland Revenue and the scheme administrator of any registered pension scheme may agree that the relevant valuation factor in relation to the pension scheme, or any arrangement under the pension scheme, is to be a number greater than 20.
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