OpenLegislation

Introductory text

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INCOME TAX

Made 16th March 2005

Laid before the House of Commons 16th March 2005

Coming into force 6th April 2005

The Treasury, in exercise of the powers conferred upon them by section 590(3) of the Income and Corporation Taxes Act 1988 f1 make the following Order:

Annotations

Footnotes

f1

1988 c. 1. Section 590(3) was amended, and words in paragraph (d), which are relevant for the purposes of the present instrument, were repealed, by paragraph 3(2) of Schedule 6 to the Finance Act 1989 (c. 26: “the 1989 Act”). By virtue of paragraph 18(2) of that Schedule, the repeal applies only if a scheme was not approved on the day on which the 1989 Act was passed, or if the scheme was in existence before 14th March 1989 but the member joined the scheme on or after 1st June 1989.