Section 1Citation and commencement
This Order may be cited as the Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 and comes into force on the day after the day on which it is made.
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Statutory Instrument
The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010
Section 2Cessation of effect
(1) Schedule 35 to the Finance Act 2009 (special annual allowance charge) ceases to have effect after the tax year 2010–11 subject to paragraph (2).
(2) Paragraph 18 of Schedule 35 (taxation of contributions refund lump sums) continues to have effect for the tax year 2011–12 only and the provisions of Schedule 35 continue to have effect for the purposes of that paragraph for that tax year.
2 sections
Cite this legislation
The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2010-2939
Contains public sector information licensed under the Open Government Licence v3.0.
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