Income Tax Act 2007

Pensions Act 2004 (c. 35)U.K.

486U.K.The Pensions Act 2004 is amended as follows.

487U.K.In Schedule 3 (restricted information held by the Regulator: certain permitted disclosures to facilitate exercise of functions), in the entry relating to the Commissioners of Inland Revenue or their officers—

(a)omit the “or” immediately after paragraph (f), and

(b)in the second column after paragraph (g) insert or—

(h)the Income Tax Act 2007 (so far as relating to functions previously exercised under the Income and Corporation Taxes Act 1988).

488U.K.In Schedule 8 (restricted information held by the Board: certain permitted disclosures to facilitate exercise of functions), in the entry relating to the Commissioners of Inland Revenue or their officers—

(a)omit the “or” immediately after paragraph (e), and

(b)in the second column after paragraph (f) insert or—

(g)the Income Tax Act 2007 (so far as relating to functions previously exercised under the Income and Corporation Taxes Act 1988).