The Finance Act 2004, Section 180(5) (Modification) Regulations 2012

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Statutory Instrument

The Finance Act 2004, Section 180(5) (Modification) Regulations 2012

Citation

S.I. 2012/1258

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation, commencement and effect

(1) These Regulations may be cited as the Finance Act 2004, Section 180(5) (Modification) Regulations 2012 and come into force on 1st June 2012.

(2) Regulation 2 has effect in relation to any payments made on or after 6th April 2012.

Section 2Disregard of section 180(5)(b) of the Finance Act 2004

In its application to a pension scheme established under section 67 of the Pensions Act 2008 (duty on Secretary of State to establish a pension scheme), section 180 of the Finance Act 2004 (scheme administration employer payments) has effect as if subsection (5)(b) were omitted.

2 sections

Cite this legislation

The Finance Act 2004, Section 180(5) (Modification) Regulations 2012 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2012-1258

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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