SCHEDULES
SCHEDULE 35Pension schemes etc: minor and consequential amendments
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
I162
1
Section 407 (payments and benefits on termination of employment: exception for payments and benefits under tax-exempt pension schemes) is amended as follows.
2
In subsection (2), for paragraph (a) substitute—
a
a registered pension scheme,
aa
a scheme set up by a government outside the United Kingdom for the benefit of employees or primarily for their benefit, or
3
Omit subsection (3).