Paragraph 66

England, Wales and Scotland

(1)

Nothing in the relevant amendments and repeals—

(a)

prevents the giving of a preceding tax year notice, or

(b)

otherwise affects the operation of section 44 of the PSA 1993 in relation to such a notice.

(2)

In sub-paragraph (1) a “preceding tax year notice” means a notice within section 44(1) of the PSA 1993 which is given on or after F16 April 2012 but in which the date specified in accordance with that provision falls before 6 April 2012.

Annotations

Textual amendments

F1: Words in Sch. 4 para. 66(2) substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 80(2)