SCHEDULES

SCHEDULE 35Pension schemes etc: minor and consequential amendments

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

I161

In section 381 (deductions from seafarers' earnings: taking account of other deductions), for paragraphs (c) to (e) substitute—

c

section 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings), and

d

sections 188 to 194 of FA 2004 (contributions to registered pension schemes).