Paragraph
(4) Occupational and personal pension schemes
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 611(3), the words “retirement benefits" in both places where they occur. |
| Section 630(3). | ||
| Section 633(2). | ||
| In section 638(4), the words “the aggregate of", paragraph (b) and the word “and" immediately preceding it. | ||
| Section 641. | ||
| Section 642. | ||
| In section 645(3), the word “and" immediately preceding paragraph (c). | ||
| Section 646(7). | ||
| Section 660A(7). | ||
| 1996 c. 8. | The Finance Act 1996. | In Schedule 21, paragraph 18. |
1. The repeal of section 633(2) of the Taxes Act 1988 has effect in accordance with paragraph 9 of Schedule 13 to this Act.
2. The repeals in section 638(4) of that Act have effect in relation to contributions paid in the year 2001-02 and subsequent years of assessment.
3. The repeals of section 641 of that Act and paragraph 18 of Schedule 21 to the Finance Act 1996 have effect in accordance with paragraph 17 of Schedule 13 to this Act.
4. The repeal of section 642 of the Taxes Act 1988 has effect in accordance with paragraph 19 of Schedule 13 to this Act.
5. The repeal of section 646(7) of that Act has effect for the year 2001-02 and subsequent years of assessment.
6. The repeal of section 660A(7) of that Act has effect for the year 2001-02 and subsequent years of assessment.