Finance Act 2008

Miscellaneous provision about registered pension schemes

14 (1) FA 2004 is amended as follows.

(2) In section 197 (spreading of relief)—

(a) in subsection (2), for “section 196 (relief for employers in respect of contributions paid)” substitute “the relieving provisions”,

(b) in subsection (4), for “section 196” substitute “the relieving provisions”, and

(c) after subsection (9) insert—

“(9A) In this section “the relieving provisions” means the provisions mentioned in subsections (2) to (4) of section 196 (relief for employers in respect of contributions paid), as they have effect under that section.”

(3) In section 199(2) (deemed contributions), for paragraphs (a) to (c) substitute “the relieving provisions (within the meaning of section 197) and sections 197 and 198”.

(4) In consequence of the amendment made by sub-paragraph (3), in Schedule 1 to ITTOIA 2005 (consequential amendments), omit paragraph 648.