SCHEDULES

SCHEDULE 4Consequential Amendments, &c.

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

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In Schedule 3—

a

in paragraph 40—

i

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

ii

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

b

in paragraph 41(1) for “refuse” substitute “ refuses ”,

c

in paragraph 43 for “have” in each place substitute “ has ”,

d

in paragraph 44(1) for “decide” in each place substitute “ decides ”,

e

in paragraph 45(1) for “require” substitute “ requires ”, and

f

in paragraph 49 of Schedule 3, omit the entry for “the Inland Revenue”.