Finance Act 2004

8(1)Section 610 (annuities under sponsored superannuation schemes) is amended as follows.U.K.

(2)In subsection (1)—

(a)in paragraph (a), for “a sponsored superannuation scheme” substitute “ an occupational pension scheme that is not a registered pension scheme ”, and

(b)in paragraph (b), for “a sponsored superannuation scheme” substitute “ such an occupational pension scheme ”.

(3)In subsection (3), for “any provision of Chapter 6, 7, 8 or 9” substitute “ Chapter 5A ”.

(4)For subsection (4) substitute—

“(4)In this section “occupational pension scheme” has the same meaning as in Part 4 of FA 2004 (see section 150(5) of that Act).”

(5)In the heading, for “sponsored superannuation” substitute “ non-registered occupational pension ”.