SCHEDULES

SCHEDULE 35Pension schemes etc: minor and consequential amendments

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

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(1)

Section 327 (deductions from earnings: general) is amended as follows.

(2)

In subsection (4), omit the entry relating to section 619 of ICTA.

(3)

In subsection (5), for the entries relating to sections 592(7) and 594 (1) of ICTA substitute “ and sections 188 to 194 of FA 2004 (contributions to registered pension schemes). ”