SCHEDULES

SCHEDULE 35 U.K. Pension schemes etc: minor and consequential amendments

Income and Corporation Taxes Act 1988 (c. 1) U.K.

15 U.K. In section 349(1A)(b) (payments not out of profits or gains brought into charge to income tax and annual interest: exception for certain annuities), for “605 of that Act applies to it,” substitute “ 579A of that Act applies to it because it is an annuity under an annuity contract that is a registered pension scheme, ”.

Commencement Information

I1 Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284