# Finance Act 2004, Paragraph 42


(1) Paragraph 2 of Schedule 1 (application of exempt amount and reporting limits in cases involving settled property) is amended as follows.
(2) In sub-paragraph (7)(b)(ii), for “any such scheme or fund as is mentioned in sub-paragraph (8) below” substitute “ a registered pension scheme, a superannuation fund to which section 615(3) of the Taxes Act applies or an occupational pension scheme (within the meaning of section 150(5) of the Finance Act 2004) that is not a registered pension scheme ”.
(3) Omit sub-paragraph (8).

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/42 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-35/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.