Citation, commencement and effect
This section has no associated Explanatory Memorandum
1.—(1) This Order may be cited as the Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024 and comes into force on 6th April 2024.
(2) The amendments made by this Order have effect for the tax year 2023-24 and subsequent tax years.