# The Finance Act 2004, Section 180(5) (Modification) Regulations 2012, Regulation 2: Disregard of section 180(5)(b) of the Finance Act 2004


In its application to a pension scheme established under section 67 of the Pensions Act 2008 (duty on Secretary of State to establish a pension scheme), section 180 of the Finance Act 2004 (scheme administration employer payments) has effect as if subsection (5)(b) were omitted.

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Source: https://www.legislation.gov.uk/uksi/2012/1258/regulation/2 (the official version)
Page: https://openlegislation.uk/finance-act-2004-section-1805-modification-regulations-2012/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.