xmlns:atom="http://www.w3.org/2005/Atom"
254(1)Amend section 598 (charge to tax: repayment of employee’s contributions) as follows.
(2)In subsection (1) after “this section,” insert “income”.
(3)In subsection (2) for the words from the beginning to “Schedule D” substitute “The person liable for any tax chargeable under this section shall be the administrator of the scheme”.