# Finance Act 2004, Section 149: Overview of Part 4


(1) This Part contains tax provision about pension schemes and other similar schemes.
(2) This Chapter defines some basic concepts.
(3) As for the rest of this Part—
Chapter 2 is about the registration and de-registration of pension schemes,
Chapter 3 is about the payments that may be made by registered pension schemes and related matters,
Chapter 4 deals with tax reliefs and exemptions in connection with registered pension schemes,
Chapter 5 imposes tax charges in connection with registered pension schemes,
Chapter 6 is about some schemes that are not registered pension schemes,
Chapter 7 makes provision about compliance,and
Chapter 8 contains interpretation and other supplementary provisions.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/149 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-149
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.