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Finance Act 2006

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Changes over time for: Paragraph 15

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Point in time view as at 06/04/2006.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2006, Paragraph 15. Help about Changes to Legislation

15U.K.In section 209(3) (unauthorised payments surcharge)—

(a)in paragraph (a), for the words after “member payment” substitute “ made to or in respect of a person before the person's death, is the person, ”,

(b)in paragraph (b), for “after the member's” substitute “ in respect of a person after the person's ”, and

(c)in paragraph (c), for “sponsoring employer” substitute “ person ”.

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