Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 6 U.K. Consequential Amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

91 (1) Section 643 (employer’s contributions and personal pension income etc.) is amended as follows. U.K.

(2) Omit subsection (1).

(3) In subsection (5) omit “shall be assessable to tax under Schedule E (and section 203 shall apply accordingly) and”.