# Finance Act 2004, Paragraph 42


The power of the Board of Inland Revenue under section 592(6) of ICTA to direct that a sum paid under an exempt approved scheme otherwise than by way of ordinary annual contribution be treated as an expense to be spread over such period of years as the Board think fit continues to apply in relation to sums paid before 6th April 2006.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/36/paragraph/42 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-36/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.