xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 35Pension schemes etc: minor and consequential amendments

Income and Corporation Taxes Act 1988 (c. 1)

17In section 360A(9)(a) (meaning of “material interest” in section 360: exception from rule about trusts for certain pension scheme trusts), for “an exempt approved scheme as defined in section 592;” substitute “a registered pension scheme;”.