Income Tax (Earnings and Pensions) Act 2003 section Sch 7 para 41

Benefits from non-approved pension schemes

Section Sch 7 para 41 previously dealt with the tax treatment of benefits received from non-approved pension schemes, but has been repealed.

• This paragraph originally addressed how benefits from non-approved pension schemes were subject to income tax.
• The entire paragraph has been repealed and is no longer in force.
• The repeal was made by Finance Act 2004, Schedule 42, Part 3.
• Any current tax treatment of pension scheme benefits is now governed by other legislation, including the Finance Act 2004 pension tax regime.