xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 16U.K.Benefits under pension schemes

Part 2U.K.Consequential amendments

Finance Act 2004U.K.

81(1)Schedule 34 (non-UK schemes: application of certain charges) is amended as follows.U.K.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In paragraph 5—

(a)for “Sections 205 and 206” substitute “ Sections 205 to 206 ”;

F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)Omit paragraph 7ZA (unauthorised payment charge: alternatively secured pension etc).

Textual Amendments

F1Sch. 16 para. 81(2) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)

F2Sch. 16 para. 81(3) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(2)(4)

F3Sch. 16 para. 81(4)(b) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)