Income Tax (Trading and Other Income) Act 2005

This adran has no associated Nodiadau Esboniadol

266(1)Amend section 648B (return of contributions after pension date) as follows.U.K.

(2)In subsection (1) for “Tax” substitute “ Income tax ”.

(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 ”.