Amendment of section 205 of the Finance Act 2004
This section has no associated Explanatory Memorandum
3.—(1) Section 205(4) (short service refund lump sum charge) of the Finance Act 2004 is amended as follows.
(2) In paragraph (a) for “£10,800” substitute “£20,000”.
(3) In paragraph (b) for “40%” substitute “50%”.