SCHEDULES
SCHEDULE 35Pension schemes etc: minor and consequential amendments
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
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In section 315(5) (limited exemption for expenses connected with certain living accommodation), in Step 3, for paragraph (b) substitute—
“(b)
sections 188 to 194 of FA 2004 (contributions to registered pension schemes), or”.