SCHEDULES

SCHEDULE 35Pension schemes etc: minor and consequential amendments

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

I160

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). ”