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.

• Amendments made by paragraphs 644 to 651 and 655 of Schedule 1 relate to pension scheme provisions in Part 4 of the Finance Act 2004
• These amendments do not come into force on a fixed date of their own
• Instead, each amendment comes into force at the same time as the particular provision it amends
• This ensures the amendments and the underlying pension rules they modify take effect simultaneously