The Finance Act 1999, Schedule 10, Paragraph 18, (First and Second Appointed Days) Order 2000

Schedule 10 to, the Finance Act 1999 (c. 16) (“Schedule 10”) makes changes to the taxation of pension schemes where pension rights are shared on divorce or annulment. The changes complement the provisions of the Welfare Reform and Pensions Act 1999 (c. 30) and the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)).