Section 68

INTRODUCTION

1  Part 4 of FA 2004 (pension schemes etc) is amended as follows.

LIFE ASSURANCE PREMIUM CONTRIBUTIONS NOT TO BE RELIEVABLE PENSION CONTRIBUTIONS

2  [Amends FA 2004, s. 188(3).]

LIFE ASSURANCE PREMIUM CONTRIBUTIONS

3  [Inserts FA 2004, s. 195A.]

COMMENCEMENT: SCHEMES OTHER THAN OCCUPATIONAL PENSION SCHEMES

Related Commentary  

4(1)  In relation to contributions under any pension scheme that is not an occupational pension scheme, the amendments made by this Schedule have effect in relation to contributions paid on or after 6th April 2007.

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