xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 13Occupational and personal pension schemes

Part IAmendments of the Taxes Act 1988

Insurance against risks relating to non-payment of contributions

9(1)Amend section 633 (benefits allowed to be provided by approved schemes) as follows.

(2)Omit subsection (2) (approval of schemes making provision for insurance against certain risks not to be prevented by subsection (1)).

(3)This paragraph has effect in relation to insurance under a contract of insurance made on or after 6th April 2001.