SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

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

510

1

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

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”.