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Statutory Instruments

2019 No. 1425

Income Tax

The Finance Act 2004 (Specified Pension Schemes) Order 2019

Made

30th October 2019

Laid before the House of Commons

31st October 2019

Coming into force

21st November 2019

The Treasury make the following Order in exercise of the power conferred by section 150(3) of the Finance Act 2004( 1 ).

Citation and commencement

1. This Order may be cited as the Finance Act 2004 (Specified Pension Schemes) Order 2019 and comes into force on 21st November 2019.

Specified “pension schemes” under section 150(3)(c) of the Finance Act 2004

2. —(1) A pension scheme that meets the condition of paragraph (2) is specified as a public service pension scheme for the purposes of section 150(3)(c) of the Finance Act 2004.

(2) The pension scheme is established by or under any enactment—

(a) of a country or territory other than the United Kingdom, or

(b) of any political subdivision of that country or territory.

Mike Freer

Rebecca Harris

Two of the Lords Commissioners for Her Majesty’s Treasury

30th October 2019

( 1 )

1. Citation and commencement

2. Specified “pension schemes” under section 150(3)(c) of the Finance Act 2004

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Finance Act 2004 (Specified Pension Schemes) Order 2019 (2019/1425)

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