Income Tax (Earnings and Pensions) Act 2003 section Sch 4 para 35A

Retirement age

Section Sch 4 para 35A previously dealt with retirement age conditions relevant to Schedule 4 (taxable benefits: exempt loans) but has been repealed.

  • This provision originally set out retirement age requirements in connection with the rules on exempt loans treated as taxable benefits.
  • The paragraph was inserted by Finance Act 2003, Schedule 21, paragraph 15(2).
  • The entire content of paragraph 35A has since been repealed by Finance Act 2013, Schedule 2, paragraph 15.
  • As a result, this paragraph is no longer operative and imposes no current requirements.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member