SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax (Trading and Other Income) Act 2005 (c. 5) U.K.

510 (1) Amend section 328 (earned income and relevant UK earnings for pension purposes) as follows. U.K.

(2) In subsection (2) for “treated as” to the end substitute “ relevant UK earnings within section 189(2)(ba) of FA 2004. ”

(3) In the sidenote omit “Earned income and”.