This section has no associated Explanatory Notes
254(1)Amend section 598 (charge to tax: repayment of employee's contributions) as follows.U.K.
(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 ”.