1-20 of 161 results for legtitle:"Finance Act 2004"
Librarians' tools
- Search time
- 0.271 seconds
- Solr query time
- 0.004 seconds
- Search query
- legtitle:"Finance Act 2004"
- We searched for
- legislationTitle_t:"Finance Act 2004" OR legislationTitle_ses:379794
Type
+
Legislation (137)
+
Acts (1)
-
Public acts (1)
+
Delegated legislation (136)
-
Statutory instruments (136)
+
Parliamentary committees (4)
+
Committee proceedings (3)
-
Delegated Legislation Committee proceedings (3)
-
Select Committee reports (1)
+
Parliamentary papers (4)
-
Consultation papers (1)
-
Deposited papers (3)
-
House of Commons papers (1)
-
House of Lords papers (1)
-
Impact assessments (1)
+
Parliamentary proceedings (14)
+
Debates (3)
+
Committee proceedings (3)
-
Delegated Legislation Committee proceedings (3)
+
Legislative debates (3)
-
Debates on delegated legislation (3)
+
Formal proceedings (3)
-
Legislative formal proceedings (3)
+
Statements (8)
-
Written statements (8)
+
Parliamentary questions (4)
-
Written questions (4)
+
Research briefings (2)
-
Commons Briefing papers (2)
House
Session
Year
Department
Member
Primary member
Answering member
Legislative stage
Legislation
More
Subject
More
Publisher
Laid by
Dan Tomlinson
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
15 July 2026
Made on
13 July 2026
Coming into force
6 April 2027
Legislation
Finance Act 2004; Inheritance Tax Act 1984; Finance Act 2002; Registered Pension Schemes (Provision of Information) (Miscellaneous Amendments) Regulations 2026
Subjects
Disclosure of information; Inheritance tax; Pension funds
Commons Library location
UP 364 2026-27
Date
15 July 2026
Reference
SI 2026/818
House
House of Commons
Laid by
Torsten Bell
Department
Treasury
Type
Statutory instruments
Procedure
Negative
Laid on
23 June 2026
Made on
22 June 2026
Coming into force
14 July 2026
Legislation
Finance Act 2004; Registered Pension Schemes (Net Pay Arrangements) Regulations 2026
Subjects
Deductions; Workplace pensions; Payments; Tax allowances
Commons Library location
UP 161 2026-27
Date
23 June 2026
Reference
SI 2026/671
House
House of Commons
Frequently asked questions (FAQs) about occupational and personal pensions
Frequently asked questions (FAQs) about occupational and personal pensions
By
James Mirza Davies
Type
Commons Briefing papers
Legislation
Finance Act 2004
Subjects
Complaints; Compensation; Age; Advisory services; Divorce; Workplace pensions; Personal pensions; Pension Protection Fund; Pensions Ombudsman; Financial Services Compensation Scheme; Financial Ombudsman Service; Regulation; Taxation
Date
7 April 2026
Reference
CBP-9628
Laid by
Dan Tomlinson
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
13 March 2026
Coming into force
6 April 2026
Legislation
Finance Act 2004; Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026
Notes
Explanatory memorandum withdrawn and replaced 14 April 2026 (UC 149).
Subjects
Contracts; Construction; Income tax; Exemptions; Local government; Payments; Public bodies; Construction industry scheme
Commons Library location
UP 1873 2024-26; UC 149 2024-26
Date
13 March 2026
Reference
SI 2026/289
House
House of Commons
Laid by
James Murray
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
12 March 2025
Coming into force
6 April 2025
Legislation
Income Tax (Earnings and Pensions) Act 2003; Finance Act 2004; Finance Act 1999; Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025
Notes
Explanatory memorandum withdrawn and replaced 25 April 2025 (UC 75)
Subjects
Parental leave; Baby care units; Parental pay
Commons Library location
UP 812 2024-26; UC 75 2024-26
Date
12 March 2025
Reference
SI 2025/326
House
House of Commons
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of amending paragraph 1(b) of Schedule 29 to the Finance Act 2004 to ensure that people with enhanced protection are not limited in the amount of pension commencement lump sum they can obtain.
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of amending paragraph 1(b) of Schedule 29 to the Finance Act 2004 to ensure that people with enhanced protection are not limited in the amount of pension commencement lump sum they can obtain.
Asked by
Blair McDougall
(Labour)
Answered by
Tulip Siddiq
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
17 July 2024
For answer on
22 July 2024
Answered on
24 July 2024
Paragraph 1(b) of Schedule 29 to the Finance Act 2004 provides for a pension commencement lump sum where all or part of a member’s lump sum allowance, and all or part of their lump sum and death benefit allowance, is available.
Those with enhanced protection against pension tax charges are entitled to the same amount of pension commencement lump sum they would have expected to receive prior to 6 April 2023. This enables them to receive up to £375,000 if they have sufficient available lump sum allowance.
The government has no plans to enable those with enhanced protection, or any other protection, to access additional tax-free lump sums where they have already taken the maximum amount. This maintains members’ expectations in respect of their tax-free lump sums.
Legislation
Finance Act 2004
Subjects
Pensions; Lump sum payments
Date
24 July 2024
Reference
281
House
House of Commons
Looks at the rules on the 'normal minimum pension age', which is the earliest age from which individuals can access workplace or personal pensions, and measures To increase it from 55 to 57 from 2028
Looks at the rules on the 'normal minimum pension age', which is the earliest age from which individuals can access workplace or personal pensions, and measures To increase it from 55 to 57 from 2028
By
James Mirza Davies
Type
Commons Briefing papers
Legislation
Finance (No. 2) Bill 2021-22; Finance Act 2004
Subjects
Age; Increases; Pensions; Pension funds; Taxation; Retirement
Date
10 July 2024
Reference
SN05847
Laid by
Bim Afolami
Department
Treasury
Type
Statutory instruments
Procedure
Negative
Laid on
15 March 2024
Coming into force
6 April 2024
Legislation
Finance Act 2004; Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024
Subjects
Income tax; Pensions; Tax allowances; Taxation; Occupational money purchase schemes
Commons Library location
UP 503 2023-24
Date
15 March 2024
Reference
SI 2024/357
House
House of Commons
Department
Treasury
Type
Statutory instruments
Procedure
Negative
Laid on
14 March 2024
Made on
12 March 2024
Commons approved on
22 June 2026
Coming into force
6 April 2024
Legislation
Finance Act 2004; Finance Act 2024; Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
Subjects
Pensions; Tax allowances
Commons Library location
UP 493 2023-24
Date
14 March 2024
Reference
SI 2024/356
House
House of Commons
Laid by
Bim Afolami
Department
Treasury
Type
Statutory instruments
Procedure
Negative
Laid on
11 March 2024
Coming into force
6 April 2024
Legislation
Finance Act 2004; Authorised Surplus Payments Charge (Variation of Rate) Order 2024
Subjects
Pensions; Payments; Pension funds
Commons Library location
UP 476 2023-24
Date
11 March 2024
Reference
SI 2024/335
House
House of Commons
Laid by
Nigel Huddleston
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
8 March 2024
Coming into force
6 April 2024
Legislation
Finance Act 2004; Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024
Subjects
Income tax; Exemptions; Landlords; Tenants; Construction industry scheme
Commons Library location
UP 465 2023-24
Date
8 March 2024
Reference
SI 2024/308
House
House of Commons
Laid by
Andrew Griffith
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
18 September 2023
Coming into force
31 October 2023
Legislation
Finance Act 2004; Registered Pension Schemes (Authorised Member Payments) Regulations 2023
Subjects
Income tax; Pensions; Taxation
Commons Library location
UP 1669 2022-23
Date
18 September 2023
Reference
SI 2023/1012
House
House of Commons
Laid by
John Glen
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
30 June 2022
Made on
29 June 2022
Coming into force
1 August 2022
Legislation
Finance Act 2004; Registered Pension Schemes (Authorised Member Payments) Regulations 2022
Subjects
Income tax; Pensions; Dormant assets scheme
Commons Library location
UP 212 2022-23
Date
30 June 2022
Reference
SI 2022/723
House
House of Commons
Laid by
Lucy Frazer
Department
Treasury
Type
Statutory instruments
Procedure
Negative
Laid on
11 May 2022
Made on
10 May 2022
Coming into force
1 June 2022
Legislation
Social Security Administration Act 1992; National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
Subjects
National insurance contributions; Revenue and Customs
Commons Library location
UP 36 2022-23
Date
11 May 2022
Reference
SI 2022/526
House
House of Lords; House of Commons
Laid by
John Glen
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
29 March 2022
Made on
28 March 2022
Coming into force
6 April 2022
Legislation
Finance Act 2004; Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022
Subjects
Disclosure of information; Workplace pensions; Pension funds; Tax allowances
Commons Library location
UP 1140 2021-22
Date
29 March 2022
Reference
SI 2022/392
House
House of Commons
Laid by
Lucy Frazer
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
28 March 2022
Made on
28 March 2022
Coming into force
6 April 2022
Legislation
Finance Act 2004; Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations 2022
Subjects
Construction; Northern Ireland; Parents; Pay; Bereavement leave
Commons Library location
UP 1134 2021-22
Date
28 March 2022
Reference
SI 2022/385
House
House of Commons
Laid by
Lucy Frazer
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
7 March 2022
Made on
4 March 2022
Coming into force
In accordance with regulation 1(2) and (3)
Legislation
Income Tax (Earnings and Pensions) Act 2003; Finance Act 2004; Finance Act 1999; Finance Act 2002; Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022
Subjects
Disclosure of information; Income tax; Tax allowances
Commons Library location
UP 1035 2021-22
Date
7 March 2022
Reference
SI 2022/227
House
House of Commons
Laid by
Jesse Norman
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
9 September 2021
Made on
8 September 2021
Coming into force
30 September 2021
Legislation
Finance Act 2004; Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
Subjects
Tax avoidance
Commons Library location
UP 474 2021-22
Date
9 September 2021
Reference
SI 2021/980
House
House of Commons
Laid by
John Glen
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
27 April 2021
Made on
26 April 2021
Coming into force
6 April 2022
Legislation
Finance Act 2004; Finance Act 1999; Finance Act 2002; Pension (Non-taxable Payments Following Death) (Real Time Information) Regulations 2021
Subjects
Death; Workplace pensions; PAYE
Commons Library location
UP 2004 2019-21
Date
27 April 2021
Reference
SI 2021/506
House
House of Commons
Laid by
Jesse Norman
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
16 March 2021
Made on
15 March 2021
Coming into force
6 April 2021
Legislation
Finance Act 2004; Finance Act 2002; Provisional Collection of Taxes Act 1968; Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021
Subjects
Construction; Income tax; Construction industry scheme
Commons Library location
UP 1867 2019-21
Date
16 March 2021
Reference
SI 2021/321
House
House of Commons