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Finance Act 2007
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Changes over time for: Paragraph 26
Version Superseded: 17/07/2012
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Finance Act 2007, Paragraph 26 is up to date with all changes known to be in force on or before 23 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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26(1)Section 438 (pension business: exemption from tax) is amended as follows.U.K.
(2)In subsection (1), for the words after “income” substitute “ from assets solely linked to pension business. ”
(3)Omit subsections (2) and (4).
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