{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-42/part-3",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-42/part-3.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/42/part/3",
  "kind": "part",
  "number": "3",
  "heading": "Pension schemes etc",
  "text": "These repeals have effect on 6th April 2006 (but subject to Schedule 36 to this Act).\nShort title and chapter\nExtent of repeal\nTaxes Management Act 1970 (c. 9)\nIn section 98, in the Table, in the first and second columns, the entries relating to regulations under section 602, 605, 612, 639 and 651A of the Income and Corporation Taxes Act 1988 and the entries relating to section 605 of that Act.\nIn section 100(6)(a), the word “or” in the second place.\nInheritance Tax Act 1984 (c. 51)\nSection 12(3) and (4).\nIn section 58(2), the words “part of or” and the words “fund or” (in both places).\nSection 151 (1) and (1A).\nFinance (No.2) Act 1987 (c. 51)\nSection 98.\nIncome and Corporation Taxes Act 1988 (c. 1)\nIn section 21A(2), the entry relating to section 76 of the Finance Act 1989.\nIn section 336(1A)(b), sub-paragraph (iii) and the word “or” before it.\nSection 349B(3)(l) and (m).\nSection 438(8).\nIn section 466(2), the definition of “pension business”.\nSection 512(2).\nSections 590 to 594.\nSections 598 to 599A.\nSections 601 to 612.\nIn section 613(4), the word “respective” and paragraphs (b) to (d).\nSections 618 to 626.\nSection 628.\nSections 630 to 640A.\nSection 641A.\nSections 643 to 646D.\nSections 648B to 651A.\nSections 653 to 655.\nSection 658A.\nIn section 659A(1), the words “592(2), 608(2)(a),”, the words “, 620(6) and 643(2)” and the words following paragraph (b).\nSections 659B to 659D.\nIn section 659E(2), the entries relating to sections 592(2), 608(2)(a), 620(6) and 643(2) of the Income and Corporation Taxes Act 1988.\nSchedules 22, 23 and 23ZA.\nIn Schedule 29, in the Table in paragraph 32, the entries relating to sections 12(2), 151 and 152 of the Inheritance Tax Act 1984.\nFinance Act 1988 (c. 39)\nSections 54 to 56.\nIn Schedule 3, paragraph 18.\nIn Schedule 13, paragraph 6.\nFinance Act 1989 (c. 26)\nSections 75 to 77.\nSection 170(4)(a) and (b).\nSchedule 6.\nSchedule 7.\nIn Schedule 12, paragraphs 15 and 16.\nFinance Act 1991 (c. 31)\nSections 34 to 36.\nTaxation of Chargeable Gains Act 1992 (c. 12)\nSection 99A(4)(c).\nIn section 271—\n(a) in subsection (1), paragraphs (d), (g), (h) and (j) and the second sentence,\n(b)subsection (2),\n(c) in subsection (7), the words after “chargeable gains;”, and\n(d) in subsection (10), the words after “options contracts”.\nIn Schedule 1, paragraph 2(8).\nIn Schedule 10, paragraph 14(21).\nFinance Act 1993 (c. 34)\nSection 106.\nSection 107(4) to (7).\nSection 112.\nPension Schemes Act 1993 (c. 48)\nIn Schedule 8, paragraph 20.\nPension Schemes (Northern Ireland) Act 1993 (c. 49)\nIn Schedule 7, paragraph 22.\nFinance Act 1994 (c. 9)\nSections 103 to 107.\nFinance Act 1995 (c. 4)\nSections 58 to 61.\nIn Schedule 8, paragraph 4(3).\nSchedule 11.\nPensions Act 1995 (c. 26)\nIn Schedule 5, paragraph 12.\nPensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))\nIn Schedule 3, paragraph 8.\nFinance Act 1996 (c. 8)\nSection 172.\nIn Schedule 21, paragraph 17.\nIn Schedule 39, paragraph 2.\nFinance Act 1998 (c. 36)\nSection 92.\nSections 94 to 97.\nSection 98(1).\nSchedule 15.\nSocial Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)\nIn Schedule 1, paragraphs 3 and 4.\nFinance Act 1999 (c. 16)\nSection 52.\nIn Schedule 5, paragraphs 4 and 5 and, in paragraph 6(2), the words “and 654”.\nIn Schedule 10, paragraphs 1 to 10 and 12 to 18.\nWelfare Reform and Pensions Act 1999 (c. 30)\nIn Schedule 12, paragraph 13.\nFinance Act 2000 (c. 17)\nSection 61.\nIn Schedule 8, paragraph 83(2).\nSchedule 13.\nCapital Allowances Act 2001 (c. 2)\nIn Schedule 2, paragraphs 53 and 54.\nFinance Act 2001 (c. 9)\nSection 74.\nIncome Tax (Earnings and Pensions) Act 2003 (c. 1)\nSection 56(8).\nSection 224.\nIn section 327(4), the entry relating to section 619 of the Income and Corporation Taxes Act 1988.\nIn Part 6, Chapter 1.\nSection 407(3).\nSection 408(2).\nSection 492(2).\nIn section 566(4), the entry relating to section 623.\nIn Part 9, Chapters 6, 7, 8, 9, 13 and 16.\nSection 683(4).\nIn Part 2 of Schedule 1, the entries relating to the following expressions: “administrator (in Chapter 2 of Part 6)”, “approved (in Chapter 8 of Part 9)”, “approved (in relation to retirement benefits scheme) (in Chapter 6 of Part 9)”, “approved retirement benefits scheme (in Chapter 6 of Part 9)”, “director (in Chapter 1 of Part 6)”, “employee (in Chapter 1 of Part 6)”, “employee (in Chapter 2 of Part 6)”, “employee (in Chapter 6 of Part 9)”, “employer (in Chapter 1 of Part 6)”, “employment (in Chapter 1 of Part 6)”, “exempt approved scheme (in Chapter 13 of Part 9)”, “ex-spouse (in Chapter 2 of Part 6)”, “ex-spouse (in Chapter 6 of Part 9)”, “former approved superannuation fund (in Chapter 7 of Part 9)”, “income withdrawal (in Chapter 8 of Part 9)”, “non-approved retirement benefits scheme (in Chapter 1 of Part 6)”, “non-approved retirement benefits scheme (in Chapter 2 of Part 6)”, “personal pension arrangements (in chapter 8 of Part 9)”, “personal pension scheme (in Chapter 8 of Part 9)”, “provision of benefits in respect of an employee (in Chapter 1 of Part 6)”, “provision of relevant benefits (in Chapter 2 of Part 6)”, “relative (in Chapter 2 of Part 6)”, “relevant benefits (in Chapter 1 of Part 6)”, “relevant benefits (in Chapter 2 of Part 6)”, “relevant statutory scheme (in Chapter 13 of Part 9)”, “retirement annuity contract (in Chapter 9 of Part 9)”, and “retirement benefits scheme (in Chapter 6 of Part 9)”.\nIn Schedule 6, paragraphs 72, 73, 79, 80 (1) to (5), 82, 89, 90, 92 to 95, 97, 98, 99, 125(3) and 161.\nIn Schedule 7, paragraph 41.\nFinance Act 2003 (c. 14)\nIn section 153(2)(a), the words “606(13),”.\nSection 174.\nIn Schedule 24, in paragraph 2(1), the word “or” at the end of paragraph (a).\nIn Schedule 27, paragraph 1(2).\nFinance Act 2004 (c. 12)\nIn Schedule 17, paragraphs 2 and 10(4).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}