Introduction Details of the Schedule FA 2004
104.Paragraphs 119 to 131 remove references to ordinarily resident from pensions provisions in sections 185G(3)(a), 205(3), 205A(3), 206(3), 207(3), 208(4), 209(5), 217(5), 237A(2), 237B(8), 239(4) and 242(3) of FA 2004.
105.Paragraph 132 provides that the amendments to the pensions provisions apply from 6 April 2013.