Finance Act 2010, Section 23 and Schedule 2 (High Income Excess Relief Charge) (Repeal) Order 2010 comes into force

Implementation date: 10 December 2010

The Order repeals s.23 of, and sch.2 to, the Finance Act 2010, which would have brought into force a restriction of pension tax relief to the basic rate for high income individuals. The Order can be viewed on the UK legislation website.