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The Companies (Miscellaneous Reporting) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 860
- PART 3
- Regulation 10
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Amendment of Schedule 5
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10.—(1) Schedule 5 (information about benefits of directors) is amended as follows.
(2) For paragraph 13(1) substitute—
“13.—(1) In this Schedule—
“pension scheme” means a retirement benefits scheme within the meaning given by section 150(1) of the Finance Act 2004(1) which is—
(a)
one in which the company participates, or
(b)
one to which the company paid a contribution during the financial year; and
“retirement benefits” means relevant benefits within the meaning given by section 393B of the Income Tax (Earnings and Pensions) Act 2003(2) read as if subsection (2) were omitted.”
(1)
(2)
2003 c.1; substituted by section 249 of the Finance Act 2004 (c.12) and amended by paragraph 629 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c.5).
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