Part 2 Amendments of Other Acts
Finance Act 2009 (2009 c 10) | Legislation

Part 2 Amendments of Other Acts

FA 2004

10

Part 4 of FA 2004 (pension schemes etc) is amended as follows.

11

In section 192 (relief for pension contributions at source), for subsection (4) substitute—

“(4)     If (apart from this section) income tax at the higher rate or the additional rate is chargeable in respect of any part of the individual's total income for the tax year, on the making of a claim the basic rate limit and the higher rate limit for the tax year in the individual's case are increased by the amount of the contribution.â€

12

In section 208 (unauthorised payments charge), for subsection (6) substitute—

“(6)     The Treasury may by order amend subsection (5) so as to vary the rate of the unauthorised payments charge.

(6A)     An order under subsection (6) may make provision for

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