SCHEDULES
SCHEDULE 31Taxation of benefits under registered pension schemes
I18
1
Section 610 (annuities under sponsored superannuation schemes) is amended as follows.
2
In subsection (1)—
a
in paragraph (a), for “a sponsored superannuation scheme” substitute “
an occupational pension scheme that is not a registered pension scheme
”
, and
b
in paragraph (b), for “a sponsored superannuation scheme” substitute “
such an occupational pension scheme
”
.
3
In subsection (3), for “any provision of Chapter 6, 7, 8 or 9” substitute “
Chapter 5A
”
.
4
For subsection (4) substitute—
4
In this section “occupational pension scheme” has the same meaning as in Part 4 of FA 2004 (see section 150(5) of that Act).
5
In the heading, for “sponsored superannuation” substitute “
non-registered occupational pension
”
.