# Finance Act 2004, Paragraph 52


Section 392 of ITEPA 2003 (non-approved schemes: relief where no benefits are paid or payable) continues to have effect in relation to a sum charged to tax by virtue of section 386 of ITEPA 2003 or section 595 of ICTA (charges on payments to schemes) before 6th April 2006.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/36/paragraph/52 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-36/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.