# Finance Act 1980, Part VII: Retirement Annuities


Chapter
Short title
Extent of repeal
1970 c. 10.
The Income and Corporation Taxes Act 1970.
In section 226(2)(c) the words “to the individual’s personal representatives”.
In section 226A, in subsection (1)(b) the words “being a lump sum payable to his personal representatives” and in subsections 3(c) and (6) the words “to the individual’s personal representatives.”.
In section 227, subsections (1C), (2), (2A), (2B) and (3), in subsection (5) the word “either” and subsection (7).
Section 228(1) to (3).
In section 229(1) and (2) the words from “and shall accordingly be treated” to “Member”.
1971 c. 68.
The Finance Act 1971.
In Schedule 2, paragraphs 2 to 5 and 7(3).
1977 c. 36.
The Finance Act 1977.
Section 27(1)(a) and (c).
These repeals have effect for the year 1980–81 and subsequent years of assessment but the repeal of section 227(2) to (3) has effect subject to the provisions of section 32(3) and (4) of this Act.

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Source: https://www.legislation.gov.uk/ukpga/1980/48/schedule/20/part/VII (the official version)
Page: https://openlegislation.uk/finance-act-1980/schedule-20/part-VII
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.