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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 Schedule 2 paragraph 161
Amendments of Part 4 of FA 2004 (pension schemes etc.)
Paragraph 161 of Schedule 2 deals with the timing of when certain amendments to pension scheme provisions in Part 4 of the Finance Act 2004 come into force.
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.