Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 16 U.K. Benefits under pension schemes

Part 2 U.K. Consequential amendments

Income Tax Act 2007 U.K.

83 U.K. In section 30(1) of ITA 2007 (additional tax), after the entry relating to section 205 of FA 2004 insert— “ section 205A of FA 2004 (pension schemes: the serious ill-health lump sum charge), ”.