SCHEDULES

SCHEDULE 6 Retirement Benefits Schemes

Part III Approved Schemes: Additional Voluntary Contributions

Return of surplus funds

34

The scheme shall have effect (notwithstanding anything in it to thecontrary) as if its rules included a rule enabling the administrator, beforemaking any payment by virtue of paragraph 33 above, to deduct the amount ofany tax to which he is charged by section 599A of the Taxes Act 1988 by virtueof making the payment.