SCHEDULES

SCHEDULE 10Pension schemes etc.

Power to modify rules of existing schemes

I151

In paragraph 3(2) of Schedule 36 (power to modify rules of existing schemes: modifications to have effect until earlier of time when rules amended and end of tax year 2008-09), for the words after “the pension scheme” substitute

which state that the modifications no longer apply in relation to it take effect, or

b

the end of the tax year 2010-11 or such later time as the Board of Inland Revenue may by regulations prescribe.