http://www.legislation.gov.uk/uksi/2010/2938/contents/made

The Finance Act 2010, Section 23 and Schedule 2 (High Income Excess Relief Charge) (Repeal) Order 2010

Income tax

Tax

en

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

This Order repeals section 23 of, and Schedule 2 to, the Finance Act 2010. Those provisions would have amended Part 4 of the Finance Act 2004 (c.10), with effect for the tax year 2011–2012 and subsequent tax years, to introduce a restriction of pension tax relief to the basic rate for high income individuals.