Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 35 U.K. Pension schemes etc: minor and consequential amendments

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

61 U.K. 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).”

Commencement Information

I1 Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284