# Finance Act 2004, Paragraph 63


(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/63 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-35/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.