Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 14 U.K. PROVISIONS ANCILLARY TO SECTION 266

PART II U.K. SUPPLEMENTARY PROVISIONS AS TO RELIEF UNDER SECTION 266

5 U.K. M1 Where a person is entitled to relief under section 266 in respect of a payment to which [F1 section 386 of ITEPA 2003 (payments to non-approved retirement benefits schemes)] applies, section 266(5) shall not apply but the like relief shall be given to him under paragraph 6 below.

Textual Amendments

F1 Words in Sch. 14 para. 5 substituted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 119 (with Sch. 7)

Marginal Citations

M1 Source—1976 Sch.4 14A; 1978 Sch.3 9