Article 22 Amendment of the Manufactured Payments and Transfer of Securities (Tax Relief) Regulations 1995
(1)
The Manufactured Payments and Transfer of Securities (Tax Relief) Regulations 1995f1 are amended as follows.
(2)
In regulation 3(1)—
(a)
in sub-paragraph (a)—
(i)
for “a scheme” substitute “a pension scheme”; and
(ii)
for “592(2) or 643(2) of the Taxes Act” substitute “186(1) of the Finance Act 2004”; and
(b)
in sub-paragraph (b) for the words following “section” substitute “613(4)(a) or 614(2), (3) or (4) of the Taxes Act,”.
(3)
In regulation 4(1)—
(a)
in sub-paragraph (a)—
(i)
for “a scheme” substitute “a pension scheme”; and
(ii)
for “592(2) or 643(2) of the Taxes Act” substitute “186(1) of the Finance Act 2004”; and
(b)
in sub-paragraph (b) for the words following “section” substitute “613(4)(a) or 614(2), (3) or (4) of the Taxes Act,”.
Annotations
Footnotes
- f1
-
S.I. 1995/3036.