# Finance Act 2009, Paragraph 22


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.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/35/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-35/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.