http://www.legislation.gov.uk/ukpga/2004/12/schedule/29A/part/1/crossheading/related-persons
Finance Act 2004
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-05-09
Expert Participation
2023-10-01
Finance Act 2004
s. 236ZA
The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024
art. 2(2)
art. 1(2)
art. 1(1)
Finance Act 2004
s. 244ID
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(2)
Finance Act 2004
s. 244K(7A)
(7B)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(5)
Finance Act 2004
Sch. 29
para. 3C(1)(b)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(10)(a)
Finance Act 2004
Sch. 29
para. 3C(2)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(10)(b)
Finance Act 2004
Sch. 29
para. 3C(3)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(10)(b)
Finance Act 2004
Sch. 29
para. 3C(5)(a)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(10)(c)(i)
Finance Act 2004
Sch. 29 para. 3C(5)(b) and word
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(10)(c)(ii)
Finance Act 2004
Sch. 36
para. 29A
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(14)
Finance Act 2004
Sch. 11
para. 4(1)(a)(v)
Finance Act 2024
s. 35(3)(a)(ii)
Finance Act 2004
Sch. 11
para. 8(1)(a)(v)
Finance Act 2024
s. 35(3)(b)(ii)
Finance Act 2004
Sch. 11
para. 12(1)(a)(v)
Finance Act 2024
s. 35(3)(c)(ii)
Finance Act 2004
s. 204(3)
Finance Act 2024
Sch. 9
para. 2
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 232(8E)
Finance Act 2024
Sch. 9
para. 4(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 236(8E)
Finance Act 2024
Sch. 9
para. 5(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 32 para. A1A2 and cross-headings
Finance Act 2024
Sch. 9
para. 13(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 166(1)(aa)
Finance Act 2024
Sch. 9
para. 17(2)(a)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 278A
278B
Finance Act 2024
Sch. 9
para. 23
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29
para. 2A-2D
Finance Act 2024
Sch. 9
para. 26(5)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29
para. 3B
Finance Act 2024
Sch. 9
para. 26(8)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29 para. 3C and cross-heading
Finance Act 2024
Sch. 9
para. 26(9)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29
para. 12A
Finance Act 2024
Sch. 9
para. 36
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29
para. 13(1)(d)
Finance Act 2024
Sch. 9
para. 37(2)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29
para. 13(1)(d)
Finance Act 2024
Sch. 9
para. 37(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244AA-244AC
Finance Act 2024
Sch. 9
para. 45
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244G(5)
Finance Act 2024
Sch. 9
para. 51(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244IA-244IC
Finance Act 2024
Sch. 9
para. 54
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244J(1A)
Finance Act 2024
Sch. 9
para. 55(2)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244JA
Finance Act 2024
Sch. 9
para. 56
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244K(1A)
Finance Act 2024
Sch. 9
para. 57(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244K(3A)
Finance Act 2024
Sch. 9
para. 57(6)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 33
para. 4(1)(d)
Finance Act 2024
Sch. 9
para. 59(2)(a)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 33
para. 4(4)
Finance Act 2024
Sch. 9
para. 59(2)(b)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 33
para. 5(6)
Finance Act 2024
Sch. 9
para. 59(3)(c)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 34
para. 5ZA
Finance Act 2024
Sch. 9
para. 60(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29
para. 4A(8)
Finance Act 2024
Sch. 9
para. 63(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 34 para. 12A and cross-heading
Finance Act 2024
Sch. 9
para. 64(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36 para. 6A and cross-heading
Finance Act 2024
Sch. 9
para. 67
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 11(5)
Finance Act 2024
Sch. 9
para. 69(5)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 11A(5)
Finance Act 2024
Sch. 9
para. 70(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 12(3A)-(3H)
Finance Act 2024
Sch. 9
para. 71(2)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 15(2A)
Finance Act 2024
Sch. 9
para. 73(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 19(1A)
(1B)
Finance Act 2024
Sch. 9
para. 76(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 19(2)
(2A)
Finance Act 2024
Sch. 9
para. 76(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 19(7)
Finance Act 2024
Sch. 9
para. 76(7)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 20(1)(a)
Finance Act 2024
Sch. 9
para. 77(2)(a)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36 para. 20(1)(b) and word
Finance Act 2024
Sch. 9
para. 77(2)(b)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 20(1A)
Finance Act 2024
Sch. 9
para. 77(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36 para. 20A-20G and cross-headings
Finance Act 2024
Sch. 9
para. 78
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 29A
Finance Act 2024
Sch. 9
para. 85
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 256(1)(g)-(i)
Finance Act 2024
Sch. 9
para. 100(3)(e)
Sch. 9
para. 125-132
Sch. 9
para. 124
SCHEDULES
F1SCHEDULE 29ATaxable property held by investment-regulated pension schemes
Annotations:
Amendments (Textual)
Part 1Investment-regulated pension schemes
Related persons
4
1
For the purposes of this Part of this Schedule a person is related to a member of a pension scheme if—
a
the person and the member are connected persons, or
b
the person acts on behalf of the member or a person connected with the member.
F22
For the purposes of sub-paragraph (1) whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.
Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13