http://www.legislation.gov.uk/id/ukpga/2004/12

SCHEDULES

SCHEDULE 35Pension schemes etc: minor and consequential amendments

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

58

In section 218(4) (“lower-paid employment”: deductions to be subtracted), for the references to sections 592(7) and 594 of ICTA substitute— “ sections 188 to 194 of FA 2004 (contributions to registered pension schemes), or ”.