SCHEDULES
SCHEDULE 35Pension schemes etc: minor and consequential amendments
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
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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).