SCHEDULES
SCHEDULE 1Consequential amendments
Part 1Income and Corporation Taxes Act 1988
254
1
Amend section 598 (charge to tax: repayment of employee's contributions) as follows.
2
In subsection (1) after “this section,” insert “
income
”
.
3
In subsection (2) for the words from the beginning to “Schedule D” substitute “
The person liable for any tax chargeable under this section shall be the administrator of the scheme
”
.