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Paragraph 63 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Section 408 (payments and benefits on termination of employment: exception for contributions to tax-exempt pension schemes) is amended as follows.

(2)

In subsection (1), for “tax-exempt pension scheme or approved personal pension arrangements” substitute “ registered pension scheme ”.

(3)

Omit subsection (2).

(4)

In the heading, for “tax-exempt pension schemes” substitute “ registered pension schemes ”.

Annotations

Commencement

I1

Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284