Paragraph 22 F1
In paragraph 49 of Schedule 36 to FA 2004 (annual allowance charge: enhanced protection), insert at the end—
“(3)
This paragraph does not apply for the purposes of the special annual allowance charge.”
Annotations
Textual amendments
- F1
Sch. 35 ceased to have effect (10.12.2010) by virtue of The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 (S.I. 2010/2939), arts. 1, 2(1) (with art. 2(2))
Notes on Schedule 35
Modifications
- C1
Sch. 35 applied (with modifications) (with effect in accordance with art. 1(2) of the amending S.I.) by The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 (S.I. 2009/2031), arts. 1(1), 2-10