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Legislation
Finance Act 2004

Crossheading ...

  • Section 213A High income excess relief charge
  • Section 213B High income
  • Section 213C Gross income
  • Section 213D Relevant income
  • Section 213E The appropriate rate
  • Section 213F Total pension savings amount
  • Section 213G Money purchase arrangements other than cash balance arrangements
  • Section 213H Cash balance arrangements
  • Section 213I Adjustment of closing rights
  • Section 213J Defined benefits arrangements
  • Section 213K Adjustment of closing pension and lump sum
  • Section 213L Age-related factors
  • Section 213M Uprating of opening rights, pension and lump sum
  • Section 213N Hybrid arrangements
  • Section 213O Anti-avoidance
  • Section 213P Power to make regulations about charge
  1. Chapter 5 Registered pension schemes: tax charges
  2. Crossheading ...

Crossheading ...

From legislation.gov.uk

Contents

  1. Section 213A High income excess relief charge
  2. Section 213B High income
  3. Section 213C Gross income
  4. Section 213D Relevant income
  5. Section 213E The appropriate rate
  6. Section 213F Total pension savings amount
  7. Section 213G Money purchase arrangements other than cash balance arrangements
  8. Section 213H Cash balance arrangements
  9. Section 213I Adjustment of closing rights
  10. Section 213J Defined benefits arrangements
  11. Section 213K Adjustment of closing pension and lump sum
  12. Section 213L Age-related factors
  13. Section 213M Uprating of opening rights, pension and lump sum
  14. Section 213N Hybrid arrangements
  15. Section 213O Anti-avoidance
  16. Section 213P Power to make regulations about charge
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