Section 1
This Order may be cited as the Occupational Pension Schemes (Rate of Tax under Paragraph 2(2) of Part II of Schedule 5 to the Finance Act 1970) Order 1988 and shall come into force on 6th April 1988.
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Statutory Instrument
The Occupational Pension Schemes (Rate of Tax under Paragraph 2(2) of Part II of Schedule 5 to the Finance Act 1970) Order 1988
Section 2
The rate of tax under paragraph 2(2) of Part II of Schedule 5 to the Finance Act 1970 is increased from 10 per cent. to 20 per cent.
2 sections
Cite this legislation
The Occupational Pension Schemes (Rate of Tax under Paragraph 2(2) of Part II of Schedule 5 to the Finance Act 1970) Order 1988 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1988-504
Contains public sector information licensed under the Open Government Licence v3.0.
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