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The Finance Act 2004 (Specified Pension Schemes) Order 2019

S.I. 2019/1425 · Made 30 October 2019

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Income Tax

Made 30th October 2019

Laid before the House of Commons 31st October 2019

Coming into force 21st November 2019

The Treasury make the following Order in exercise of the power conferred by section 150(3) of the Finance Act 2004f1.

Annotations to the whole text

Footnotes

f1

2004 c. 12.

Contents

  1. 1Citation and commencement
  2. 2Specified “pension schemes” under section 150(3)(c) of the Finance Act 2004
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Finance Act 2004 (Specified Pension Schemes) Order 2019 and comes into force on 21st November 2019.

2Specified “pension schemes” under section 150(3)(c) of the Finance Act 2004

(1)

A pension scheme that meets the condition of paragraph (2) is specified as a public service pension scheme for the purposes of section 150(3)(c) of the Finance Act 2004.

(2)

The pension scheme is established by or under any enactment—

(a)

of a country or territory other than the United Kingdom, or

(b)

of any political subdivision of that country or territory.

Signature

Mike Freer

Rebecca Harris

Two of the Lords Commissioners for Her Majesty’s Treasury

30th October 2019

Explanatory note

(This note is not part of the Order)

This Order specifies certain pension schemes to be public service pension schemes for the purposes of Part 4 of the Finance Act 2004.

Article 1 provides for the citation and commencement of this Order.

Article 2 specifies certain pension schemes as public service pension schemes.

A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.