Examples of FA 2004 in a sentence
Certain types of Unitholders, such as any pension scheme registered for the purposes of section 153 FA 2004 (a "registered pension scheme") that holds Units for the purposes of the scheme, may be exempt from income tax on income arising on or in respect of their Units in the Fund.
The Company is not and has never been either a contractor or a sub-contractor for the purposes of chapter 3 part 3 FA 2004.
The Case of the Americans with Disabilities Act", Journal of Political Economy, 109(5): 915-57.[3] Arellano F.A. (2004), "Evaluating the Effects of Labor Market Reforms "at the margin" on Unemployment and Employment Stability: The Spanish Case", Universidad Carlos III Economics Working Paper No. we051205.[4] Bauer T.K., Bender S., Bonin H.
However an introducer can be required to provide HMRC with information in response to an information notice from HMRC under s.313C FA 2004 (see paragraph 21.4.3).
We would like to have an account balance of $30,000 by the end of year two.
Schedule 5 contains amendments of Part 4 of FA 2004 (pension schemes etc) relating to collective money purchase benefits.
New section 242B(3) provides HMRC with the power to make regulations to clarify how UK the provisions of Part 4 FA 2004 and tax relief applies in relation to non-UK- based registered pension schemes.
The amount of the lump sum shall not exceed the permitted maximum, as defined in paragraph 2 of Schedule 29 to the FA 2004 or such higher amount as may be permitted under FA 2004.
DOTASarrangements DOTAS arrangements are notifiable arrangements to which HMRC has issued a Scheme Reference Number (SRN) under section 311 of FA 2004.
In order to do so, HMRC must have received a disclosure of notifiable arrangements or a notifiable proposal under Part 7 of FA 2004, or must have successfully taken proceedings under Part 7 of FA 2004 to require such a disclosure.