Regulation 12 Finance Act 2004I1

United Kingdom

(1)

Part 4 of the Finance Act 2004^f1 (pensions) is amended as follows.

(2)

In section 244C^f2—

(a)

in the heading for “member and receiving scheme in EEA states” substitute “receiving scheme in EEA state, and member resident in UK or EEA state”;

(b)

in subsections (2) to (5) for “an EEA state”, in each place where the expression occurs, substitute “a relevant territory”;

(c)

in subsections (2) and (4) for “same EEA state” substitute “same relevant territory”;

(d)

after subsection (5) insert—

“(6)
In this section “relevant territory” means the United Kingdom or an EEA state.”;

(3)

In section 275(1)—

(a)

omit “, or” at the end of paragraph (a);

(b)

omit paragraph (b).

Annotations

I1: Reg. 12 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

f1: 2004 c. 12.
f2: Section 244C was inserted by paragraph 11 of Schedule 4 to the Finance Act 2017 (c. 10).