Article 2 Cessation of effect

Schedule 35 to the Finance Act 2009^f1 (special annual allowance charge) ceases to have effect after the tax year 2010–11 subject to paragraph (2).

Paragraph 18 of Schedule 35 (taxation of contributions refund lump sums) continues to have effect for the tax year 2011–12 only and the provisions of Schedule 35 continue to have effect for the purposes of that paragraph for that tax year.