Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 13 U.K. Employer asset-backed pension contributions etc

PART 5 U.K. Other provision relating to finance arrangements

Chapter 2 of Part 16 of CTA 2010 U.K.

41 U.K. In section 767 (type 3 finance arrangements: definition) after subsection (2) insert—

“(2A) For the purposes of subsection (2)(d) it does not matter if any determination of the share in the partnership's profits of the person involved in the relevant change as mentioned is subject to any condition.”