Finance Act 2004

9 (1) The Income Tax (Earnings and Pensions) Act 2003 (c. 1) is amended as follows. U.K.

(2) In section 286 (power to amend sections 279 to 285), in the heading and in subsection (1), for “279” substitute “ 277 ”.

(3) In Chapter 11 of Part 7 (supplementary provisions about employee benefit trusts), in section 554(1)(a) (attribution of further interest in company), for “employment” substitute “ employee ”.

(4) In section 577 (United Kingdom social security pensions)—

(a) in subsection (2), in paragraph (b) of the definition of “state pension”, for “48” substitute “ 48A ”, and

(b) omit subsection (3).

(5) In section 677 (UK social security benefits wholly exempt from income tax), in Part 2 of Table B (benefits payable under regulations), omit the entry relating to compensation payments where child support reduced because of a change in legislation.