SCHEDULES

SCHEDULE 4Consequential Amendments, &c.

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

121

In Schedule 2—

(a)

in paragraph 81—

(i)

in sub-paragraph (1), for “are” substitute “ is ”, and

(ii)

in sub-paragraph (3), for “have” substitute “ has ”,

(b)

in paragraph 82(1) for “refuse” substitute “ refuses ”,

(c)

in paragraph 85(1) for “decide” substitute “ decides ”,

(d)

in paragraph 93(1)(a) for “require” substitute “ requires ”, and

(e)

in paragraph 100, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.