Finance Act 2004

Other minor corrections

10 (1) In section 59A(8)(b) of the Taxes Management Act 1970 (c. 9) (payments on account of income tax), for “that Act” substitute “the principal Act”.

(2) In section 336 of the Taxes Act 1988 (temporary residents in the United Kingdom) for “Cases I, II and III of Schedule E” substitute “determining taxable earnings from an employment under Chapters 4 and 5 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (employment income: charge to tax)”.

(3) In section 38(9) of the Finance Act 1988 (c. 39) (maintenance payments under existing obligations: 1989-90 onwards)—

(a) for “68(1)(b) or 192(3)” substitute “or 68(1)(b)”, and

(b) after “Taxes Act 1988” insert “or section 355 of the Income Tax (Earnings and Pensions) Act 2003”.

(4) In section 76 of the Finance Act 1989 (c. 26) (non-approved retirement benefits schemes)—

(a) in subsection (3)(b) and (6)(b), for the words from “is treated” to the end substitute “counts as employment income of a person by virtue of section 386 (1) of the Income Tax (Earnings and Pensions) Act 2003 (charge on payments to non-approved retirement benefit schemes)”, and

(b) in subsection (6D)(a) for “employer” substitute “employee”.