Finance Bill 2009 Schedule 35


The purpose of this document is to set out Sacker & Partners LLP`s comments on the Finance Bill 2009. From 2011, the Government’s intention is that tax relief on pension savings will be restricted for those earning £150,000 or more. The anti-forestalling measures in the Finance Bill 2009 are aimed at preventing those affected from taking advantage of the availability of higher tax relief in the interim. A number of practical issues flow from this and we set out our comments on the key points.

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