SCHEDULES
SCHEDULE 17Minor amendments of or connected with the Income Tax (Earnings and Pensions) Act 2003
Minor corrections of the Income Tax (Earnings and Pensions) Act 2003
9
1
The Income Tax (Earnings and Pensions) Act 2003 (c. 1) is amended as follows.
2
In section 286 (power to amend sections 279 to 285), in the heading and in subsection (1), for “279” substitute “
277
”
.
3
In Chapter 11 of Part 7 (supplementary provisions about employee benefit trusts), in section 554(1)(a)
(attribution of further interest in company), for “employment” substitute “
employee
”
.
4
In section 577 (United Kingdom social security pensions)—
a
in subsection (2), in paragraph (b) of the definition of “state pension”, for “48” substitute “
48A
”
, and
b
omit subsection (3).
5
In section 677 (UK social security benefits wholly exempt from income tax), in Part 2 of Table B (benefits payable under regulations), omit the entry relating to compensation payments where child support reduced because of a change in legislation.