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Legislation

Finance Act 2004

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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

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Anti-avoidance

Section 213O | Anti-avoidance

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed