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Amendment of section 125B of Principal Act (levy on pension schemes)
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71. Section 125B of the Principal Act is amended—
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(a) in subsection (1)—
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(i) in paragraphs (a) and (b) of the definition of “chargeable amount” by substituting “2013, 2014 or 2015” for “2013 or 2014” in each place, and
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(ii) in the definition of “due date” by substituting “2013, 2014 or 2015” for “2013 or 2014”,
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(b) in subsection (2) by substituting “2013, 2014 and 2015” for “ 2013 and 2014”, and
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(c) by substituting the following subsection for subsection (3):
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“(3) A stamp duty of an amount equal to—
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(a) 0.6 per cent of the chargeable amount for each of the years 2011, 2012 and 2013,
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(b) 0.75 per cent of the chargeable amount for the year 2014, and
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(c) 0.15 per cent of the chargeable amount for the year 2015,
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shall be charged on every statement delivered by a chargeable person pursuant to subsection (2).”.
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