Legalize / United Kingdom / Statutory-Instrument

The Finance Act 2004 (Specified Pension Schemes) Order 2019

Type Statutory-Instrument

Publication 2019-10-30

State In force

Department Queen's Printer of Acts of Parliament

Source legislation.gov.uk

PDF Download

articles 2

Reform history JSON API

Made: 30th October 2019

Laid before the House of Commons: 31st October 2019

Coming into force: 21st November 2019

The Treasury make the following Order in exercise of the power conferred by section 150(3) of the Finance Act 2004[^f00001].

Citation and commencement

1

This Order may be cited as the Finance Act 2004 (Specified Pension Schemes) Order 2019 and comes into force on 21st November 2019.

Specified “pension schemes” under section 150(3)(c) of the Finance Act 2004

2

(1) A pension scheme that meets the condition of paragraph (2) is specified as a public service pension scheme for the purposes of section 150(3)(c) of the Finance Act 2004.

(2) The pension scheme is established by or under any enactment—

(a) of a country or territory other than the United Kingdom, or

(b) of any political subdivision of that country or territory.

Signed

Mike Freer — Rebecca Harris — Two of the Lords Commissioners for Her Majesty’s Treasury — 30th October 2019

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order specifies certain pension schemes to be public service pension schemes for the purposes of Part 4 of the Finance Act 2004.

Article 1 provides for the citation and commencement of this Order.

Article 2 specifies certain pension schemes as public service pension schemes.

A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.

Footnotes

[^f00001]: 2004 c. 12.

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.