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    • Finance Act 2004 Schedule 34
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Gerard Associates Ltd is authorised and regulated by The Financial Services Authority.

Pension and investment values and income arising from them can fall as well as rise. This information does not constitute advice and we cannot accept responsibility for its interpretation or any future changes to UK or international law. Any advice and recommendations will be given in writing.

Gerard Associates Ltd. Registered in England, Company No. 05873997

Hampton House, 115 – 119 West Street, Bristol, BS3 3PD Tel: +44 1884 250 118 // Fax: +44 1884 250 215

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