Part 2Other provisions
Pensions
5Power to repeal high income excess relief charge
1
The Treasury may by order made by statutory instrument repeal section 23 of, and Schedule 2 to, FA 2010 (high income excess relief charge).
2
No order may be made under subsection (1) after 31 December 2010.
3
Section 1014 of ITA 2007 (orders and regulations under Income Tax Acts) does not apply to the power under subsection (1).
6Treatment of persons at age 75
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .