Section 280 Abbreviations and general index
United Kingdom
In this Part—
“NIA 1965” means the National Insurance Act 1965 (c. 51),
“NIA(NI) 1966” means the National Insurance Act (Northern Ireland) 1966 (c. 6 (N.I.)),
“TMA 1970” means the Taxes Management Act 1970 (c. 9),
“ICTA 1970” means the Income and Corporation Taxes Act 1970 (c. 10),
“ICTA” means the Income and Corporation Taxes Act 1988 (c. 1),
“SSCBA 1992” means the Social Security Contributions and Benefits Act 1992 (c. 4),
“SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),
“TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12),
“WRPA 1999” means the Welfare Reform and Pensions Act 1999 (c. 30),
“WRP(NI)O 1999” means the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/ 3147 (N.I. 11)),
F1“FISMA 2000” means the Financial Services and Markets Act 2000 (c. 8), ...
F2“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1), ...
F3F4 “ITTOIA 2005” means the Income Tax (Trading and Other Income Act) 2005 ...
F5 “ITA 2007” means the Income Tax Act 2007,
“CTA 2010” means the Corporation Tax Act 2010
F10 “FA 2012” means the Finance Act 2012
In this Part the following expressions are defined or otherwise explained by the provisions indicated—
| F11abatement | section 279(1) |
| accounting period | section 834(1) of ICTA |
| F12acquiring an interest in property (for the purposes of the taxable property provisions) | paragraphs 12 and 27 to 29 of Schedule 29A |
| active member (of a pension scheme) | section 151(2) |
| F13. . . | . . . |
| F14additional rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act) |
| . . . | . . . |
| annual allowance | section 228 |
| annual allowance charge | section 227(1) |
| annuity protection lump sum death benefit | paragraph 16 of Schedule 29 |
| arrangement | section 152(1) |
| authorised surplus payment | section 177 |
| . . . | . . . |
| basic rate | F15section 6(2) of ITA 2007 (as applied by section 989 of that Act) |
| basic rate limit | F16section F1710 of ITA 2007 (as applied by section 989 of that Act) |
| benefits (provided by pension scheme) | section 279(2) |
| . . . | . . . |
| the Board of Inland Revenue | section 279(1) |
| borrowing (in Chapter 3) | section 163 |
| building (for the purposes of the taxable property provisions) | paragraph 7(2) of Schedule 29A |
| cash balance arrangement | section 152(3) |
| cash balance benefits | section 152(5) |
| chargeable gain | F18section 989 of ITA 2007 |
| charity | F19section 989 of ITA 2007 |
| F20. . . | . . . |
| F21CMP periodic income | section 279(1G) |
| F22collective money purchase arrangement | section 152(3A) |
| collective money purchase benefits | section 152(5A) |
| F23collective money purchase scheme | section 274ZZB |
| company | F24section 992 of ITA 2007 |
| compensation payment | section 178 |
| F25consumer prices index | section 279(1) |
| contribution | sections188(4) to (6) and 195 |
| defined benefits | section 152(7) |
| defined benefits arrangement | section 152(6) |
| defined benefits lump sum death benefit | paragraph 13 of Schedule 29 |
| F26. . . | . . . |
| F27dependant (of a member of a registered pension scheme) | paragraph 15 of Schedule 28 |
| F28dependants' annuity | paragraph 17 of Schedule 28 |
| F29dependant's flexi-access drawdown fund | paragraph 22A of Schedule 28 |
| dependants' scheme pension | paragraph 16 of Schedule 28 |
| dependants' short-term annuity | paragraph 20 of Schedule 28 |
| F30. . . | . . . |
| F31dependant's drawdown pension fund | paragraph 22 of Schedule 28 |
| F32disqualifying pension credit | section 278A |
| F33dormant (in relation to a body corporate) | section 279(1E) |
| F34drawdown pension fund lump sum death benefit | paragraph 17 of Schedule 29 |
| employee and employer (and employment) | section 279(1) |
| employment income | section 7(2) of ITEPA 2003 |
| enhanced lifetime allowance regulations | section 256(2) |
| entitled (in relation to a lump sum) | section 166(2) |
| entitled (in relation to a pension) | section 165(3) |
| flexi-access drawdown fund lump sum death benefit | paragraph 17A of Schedule 29 |
| higher rate | F35section 6(2) of ITA 2007 (as applied by section 989 of that Act) |
| F36higher rate limit | section 10 of ITA 2007 |
| holding an interest in a person (for the purposes of the taxable property provisions) | paragraph 16(2) to (4) of Schedule 29A |
| holding an interest in property (for the purposes of the taxable property provisions) | paragraph 13 of Schedule 29A |
| holding directly an interest in a vehicle (for the purposes of the taxable property provisions) | paragraph 20(3) of Schedule 29A |
| holding directly an interest in property (for the purposes of the taxable property provisions) | paragraphs 14 and 15 of Schedule 29A |
| holding indirectly an interest in a vehicle (for the purposes of the taxable property provisions) | paragraph 20(4) of Schedule 29A |
| holding indirectly an interest in property (for the purposes of the taxable property provisions) | paragraph 16(1) of Schedule 29A |
| hybrid arrangement | section 152(8) |
| ill-health condition | paragraph 1 of Schedule 28 |
| the individual (in sections 215 to 219) | section 214(5) |
| the Inland Revenue | section 279(1) |
| insurance company | section 275 |
| investment-regulated pension scheme (for the purposes of the taxable property provisions) | paragraphs 1 to 3 of Schedule 29A |
| investments (in relation to a pension scheme) | section186(3) and (4) |
| liability (in Chapter 3) | section 163 |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| lifetime annuity | paragraph 3 of Schedule 28 |
| loan (in Chapter 3) | section 162 |
| lump sum death benefit | section 168(2) |
| market value | section 278 |
| Master Trust scheme | F37section 274ZZA |
| member (of a pension scheme) | section 151(1) |
| . . . | . . . |
| member's drawdown pension fund | paragraph 8 of Schedule 28 |
| member's flexi-access drawdown fund | paragraph 8A of Schedule 28 |
| member’s unsecured pension fund | paragraph 8 of Schedule 28 |
| money purchase arrangement | section 152(2) |
| money purchase benefits | section 152(4) |
| F38net income | section 23 of ITA 2007 (as applied by section 989 of that Act), |
| net pay pension scheme | section 191(9) |
| nominee (of a member of a registered pension scheme) | paragraph 27A of Schedule 28 |
| F39nominees' annuity | paragraph 27AA of Schedule 28 |
| nominees' drawdown pension | paragraph 27B of Schedule 28 |
| nominee's flexi-access drawdown fund | paragraph 27E of Schedule 28 |
| nominees' income withdrawal | paragraph 27D of Schedule 28 |
| nominees' short-term annuity | paragraph 27C of Schedule 28 |
| normal minimum pension age | section 279(1) |
| occupational pension scheme | section 150(5) |
| . . . | . . . |
| overseas pension scheme | section 150(7) |
| payment (in Chapter 3) | section 161 |
| payments (made by pension scheme) | section 279(2) |
| pension | section 165(2) |
| pensionable age | section 279(1) |
| F40pension commencement excess lump sum | paragraph 3C of Schedule 29 |
| pension commencement lump sum | paragraph 1of Schedule 29 |
| pension credit and pension debit | section 279(1) |
| F41pension death benefit | section 167(2) |
| pension input amount | section 229 |
| pension input period | F42sections 238 to 238ZB |
| pension protection lump sum death benefit | paragraph 14 of Schedule 29 |
| pension scheme | section 150(1) |
| the pension scheme (in sections 215 to 219) | section 214(5) |
| pension sharing order or provision | section 279(1) |
| pensioner member (of a pension scheme) | section 151(3) |
| period of account | F43section 989 of ITA 2007 |
| personal representatives | F44section 989 of ITA 2007 |
| property investment LLP | F45section 1004 of ITA 2007 |
| public service pension scheme | section 150(3) |
| qualifying recognised overseas pension scheme | section 169(2) |
| recognised overseas pension scheme | section 150(8) |
| . . . | . . . |
| registered pension scheme | section 150(2) |
| F46related dependants' annuity | F47section 278B(1) |
| related nominees' annuity | F48section 278B(2) |
| F49related dependants' scheme pension | F50“section 278B(3) |
| . . . | . . . |
| relevant UK earnings | section 189(2) |
| relevant UK individual | section 189 |
| relevant valuation factor | section 276 |
| relievable pension contributions | section 188(2) and (3) |
| residential property (for the purposes of the taxable property provisions) | paragraphs 7(1), 8 and 9 of Schedule 29A |
| retail prices index | F51section 989 of ITA 2007 |
| scheme administrator | section 270 (but see also sections 271 to 274) |
| scheme chargeable payment | section 241 |
| scheme-held taxable property | section 185B(3) |
| scheme manager | section 169(3) |
| scheme pension | paragraph 2 of Schedule 28 |
| scheme sanction charge | section 239(1) |
| F52. . . | . . . |
| . . . | . . . |
| . . . | . . . |
| F53Scottish taxpayer | section 989 of ITA 2007 |
| serious ill-health lump sum | paragraph 4 of Schedule 29 |
| F54. . . | . . . |
| short service refund lump sum | paragraph 5 of Schedule 29 |
| short service refund lump sum charge | section 205(1) |
| short-term annuity | paragraph 6 of Schedule 28 |
| special lump sum death benefits charge | section F55206 |
| sponsoring employer | section 150(6) |
| . . . | . . . |
| successor (of a member of a registered pension scheme) | paragraph 27F of Schedule 28 |
| successors' annuity | paragraph 27FA of Schedule 28 |
| successors' drawdown pension | paragraph 27G of Schedule 28 |
| successor's flexi-access drawdown fund | paragraph 27K of Schedule 28 |
| successors' income withdrawal | paragraph 27J of Schedule 28 |
| successors' short-term annuity | paragraph 27H of Schedule 28 |
| sums and assets held for the purposes of an arrangement | section 279(3) |
| sums and assets held for the purposes of an arrangement (for the purposes of the taxable property provisions) | paragraph 5 of Schedule 29A |
| taxable property (for the purposes of the taxable property provisions) | paragraphs 6, 10 and 11 of Schedule 29A |
| the taxable property provisions | paragraph 1(3) of Schedule 29A |
| tax year | F56section 4(2) of ITA 2007 (as applied by section 989 of that Act) |
| the tax year 2006-07 etc. | F57section 4(4) of ITA 2007 (as applied by section 989 of that Act) |
| total income | F58section 23 of ITA 2007 (as applied by section 989 of that Act) |
| total pension input amount | section 229 |
| F59. . . | . . . |
| . . . | . . . |
| trivial commutation lump sum | paragraph 7 of Schedule 29 |
| unauthorised collective money purchase scheme | section 274ZZB(4) |
| unauthorised employer payment | section 160(4) |
| F60. . . | . . . |
| unauthorised Master Trust scheme | section 274ZZA(5) |
| unauthorised member payment | section 160(2) |
| unauthorised payment | section 160(5) |
| unauthorised payments charge | section 208(1) |
| unauthorised payments surcharge | section 209(1) |
| uncrystallised funds lump sum death benefit | paragraph 15 of Schedule 29 |
| F61uncrystallised funds pension lump sum | paragraph 4A of Schedule 29 |
| F62. . . | . . . |
| valuation assumptions (in relation to a person) | section 277 |
| vehicle (in the taxable property provisions) | paragraph 20(2) of Schedule 29A |
| winding-up lump sum | paragraph 10 of Schedule 29 |
| . . . | . . . |
Annotations
Textual amendments
- F1
Word in s. 280(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 652, Sch. 3 (with Sch. 2)
- F2
Word in s. 280(1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(2), Sch. 3 Pt. 1 (with Sch. 2)
- F3
Word in s. 280(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 580(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F4
Words in s. 280(1) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 652 (with Sch. 2)
- F5
Words in s. 280(1) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(2) (with Sch. 2)
- F6
Word in s. 280(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 122(a); same word omitted (with effect in accordance with Sch. 13 para. 17 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 13 para. 16(a) (with Sch. 13 Pt. 4) (and see also Finance Act 2012 (c. 14), Sch. 13 para. 2(a))
- F7
Words in s. 280(1) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 53(8)
- F8
Words in s. 280(1) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 580(b) (with Sch. 2 Pts. 1, 2)
- F9
Words in s. 280(1) inserted (with effect in accordance with Sch. 13 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 16(b) (with Sch. 13 Pt. 4) (and see also Finance Act 2012 (c. 14), Sch. 13 para. 2(b))
- F10
Words in s. 280(1) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 122(b)
- F11
Words in s. 280(2) inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 10, 64(1)
- F12
Words in s. 280(2) inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 12
- F13
Words in s. 280(2) table omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 11, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)
- F14
Words in s. 280(2) inserted (with effect in accordance with s. 68(5) of the amending Act) by Finance Act 2010 (c. 13), s. 68(2)
- F15
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(a) (with Sch. 2)
- F16
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(b) (with Sch. 2)
- F17
Word in s. 280(2) substituted (with effect in accordance with s. 68(6) of the amending Act) by Finance Act 2010 (c. 13), s. 68(3)
- F18
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(c) (with Sch. 2)
- F19
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(d) (with Sch. 2)
- F20
Words in s. 280(2) omitted (24.5.2024) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 24(5)
- F21
Words in s. 280(2) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 24(5)
- F22
Words in s. 280(2) table inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 19, 25(1); S.I. 2022/874, reg. 2
- F23
Words in s. 280(2) table inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 60(8)(c)
- F24
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(e) (with Sch. 2)
- F25
Words in s. 280(2) inserted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by Finance Act 2011 (c. 11), Sch. 17 para. 22
- F26
S. 280(2) entries omitted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 77(2)
- F27
Words in s. 280(2) inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 14
- F28
Words in s. 280(2) inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 17, 64(1)
- F29
Words in s. 280(2) inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 18
- F30
S. 280(2) entries omitted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 77(3)
- F31
S. 280(2) entries inserted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 77(3)
- F32
Words in s. 280(2) table inserted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1, 3(8)
- F33
Words in s. 280(2) table inserted (15.3.2018 for specified purposes, 6.4.2018 in so far as not already in force) by Finance Act 2018 (c. 3), Sch. 3 paras. 1(7), 2(1)(d)(2)(d)(3)
- F34
S. 280(2) entry inserted (with effect in accordance with Sch. 16 paras. 85, 103 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 77(5)
- F35
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(f) (with Sch. 2)
- F36
Words in s. 280(2) inserted (with effect in accordance with s. 68(5) of the amending Act) by Finance Act 2010 (c. 13), s. 68(4)
- F37
Words in s. 280(2) table substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 60(8)(a)
- F38
Words in s. 280(2) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(g) (with Sch. 2)
- F39
Words in s. 280(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 12
- F40
Words in s. 280(2) table inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 24(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)
- F41
Words in s. 280(2) inserted (retrospective to 6.4.2006) by Finance Act 2007 (c. 11), Sch. 20 paras. 22(2), 24(3)
- F42
Words in s. 280(2) table substituted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 5
- F43
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(h) (with Sch. 2)
- F44
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(i) (with Sch. 2)
- F45
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(j) (with Sch. 2)
- F46
Words in s. 280(2) inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 33, 64(1)
- F47
Words in s. 280(2) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 24(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)
- F48
Words in s. 280(2) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 24(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)
- F49
Words in s. 280(2) inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 161(2), Sch. 23 para. 26
- F50
Words in s. 280(2) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 24(d), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)
- F51
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(k) (with Sch. 2)
- F52
Words in s. 280(2) table omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017 (S.I. 2017/468), regs. 1(1), 7
- F53
Words in s. 280(2) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 7(4)
- F54
Words in s. 280(2) table omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(1)(c)
- F55
Word in s. 280(2) entry substituted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 paras. 18, 20
- F56
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(l) (with Sch. 2)
- F57
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(m) (with Sch. 2)
- F58
Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(n) (with Sch. 2)
- F59
S. 280(2) entry repealed (19.7.2007) (with effect in accordance with Sch. 19 para. 29(3) of the amending Act) by Finance Act 2007 (c. 11), Sch. 19 para. 8, Sch. 27 Pt. 3(1)
- F60
Words in s. 280(2) table omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 60(8)(b)
- F61
Words in s. 280(2) inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 56
- F62
S. 280(2) entry omitted (with effect in accordance with Sch. 16 paras. 85, 103 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 77(5)