# The Taxation of Pension Schemes (Consequential Amendments) (No. 2) Order 2006, Article 3: Consequential amendment to section 128 of the Finance Act 1995


(1) Section 128 (limit of income chargeable on non-residents: income tax) of the Finance Act 1995 is amended as follows.
(2) In subsection (3)(cc) after the words “section 577” omit “or 605” and omit “and retirement annuity contracts”.
(3) After subsection (3)(cc) insert—
“(cca) it is chargeable to tax under chapter 5A, Part 9 of ITEPA 2003 because it is a pension under a registered pension scheme where that scheme—
(i) falls within paragraph 1(1)(f) of Schedule 36 of the Finance Act 2004, and
(ii) was, immediately before 6th April 2006, a retirement annuity contract to which section 605 of ITEPA 2003 applied;”.

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Source: https://www.legislation.gov.uk/uksi/2006/1963/article/3 (the official version)
Page: https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-no-2-order-2006/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.