Finance Act, 1990
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Application of section 108 (exemptions) of Finance Act, 1984 . |
129.—(1) For the purposes of section 108 (b) (ii) of the Finance Act, 1984 , a sponsored superannuation scheme within the meaning of subsection (9) of section 235 of the Income Tax Act, 1967 , shall not include a scheme or arrangement which relates to matters other than service in particular offices or employments. | |
(2) This section shall have effect in relation to a charge for tax which, apart from section 108 (b) (ii) of the Finance Act, 1984 , arises on or after the 5th day of April, 1990, under the provisions of section 106 of the said Act of 1984 or of section 103 of the Finance Act, 1986 . |