SCHEDULES

SCHEDULE 1U.K.Consequential amendments

Part 1 U.K.Income and Corporation Taxes Act 1988

266(1)Amend section 648B (return of contributions after pension date) as follows.U.K.

(2)In subsection (1) for “Tax” substitute “ Income tax ”.

(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 ”.