The Finance Act 2010, Section 23 and Schedule 2 (High Income Excess Relief Charge) (Repeal) Order, SI 2010/2938, repeals FA 2010 s 23 and Sch 2, which would have amended FA 2004 Part 4 with effect from 2011/12 to restrict of pension tax relief to the basic rate for high income individuals.
The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order, SI 2010/2939, switches off FA 2009 Sch 35, which introduced the special annual allowance charge (an income tax charge on pension contributions and benefits accrued in excess of the special annual allowance) from 2011/12.
The Finance Act 2010, Section 23 and Schedule 2 (High Income Excess Relief Charge) (Repeal) Order, SI 2010/2938, repeals FA 2010 s 23 and Sch 2, which would have amended FA 2004 Part 4 with effect from 2011/12 to restrict of pension tax relief to the basic rate for high income individuals.
The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order, SI 2010/2939, switches off FA 2009 Sch 35, which introduced the special annual allowance charge (an income tax charge on pension contributions and benefits accrued in excess of the special annual allowance) from 2011/12.
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