SCHEDULES

SCHEDULE 1U.K.Consequential amendments

Part 2U.K.Other enactments

Finance Act 2004 (c. 12)U.K.

656(1)Amend Schedule 36 (pension schemes etc: transitional provisions and savings) as follows.U.K.

(2)In paragraph 41(a) (employers' contributions relieved before 6th April 2006) after “the purposes of” insert “ Part 2 of ITTOIA 2005 (trading income) or ”.

(3)In paragraph 53(2)(b) (benefits taxable under Chapter 2 of Part 6 of ITEPA 2003: contributions taxed pre-commencement) for “to tax under Case VI of Schedule D by virtue of” substitute “ to income tax under subsection (2) of ”.