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Contents

Legislation

Finance Act 2004

Crossheading Unauthorised member payments

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Section 172 Assignment
Section 172A Surrender
Section 172B Increase in rights of connected person on death
Section 172BA Increase in rights on death arising from alternatively secured pension fund etc
Section 172C Allocation of unallocated employer contributions
Section 172D Limit on increase in benefits
Section 173 Benefits
Section 174 Value shifting
Section 174A Taxable property held by investment-regulated pension schemes

Unauthorised member payments
Increase in rights on death arising from alternatively secured pension fund etc

Section 172BA | Increase in rights on death arising from alternatively secured pension fund etc

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed