SCHEDULES

SCHEDULE 13Employer asset-backed pension contributions etc

PART 3Denial of relief for contributions paid on or after 22 February 2012

16

In section 280(1) of FA 2004 (abbreviations)—

a

omit the “and” after the definition of “ITA 2007”, and

b

after the definition of “CTA 2009” insert

, and

  • CTA 2010” means the Corporation Tax Act 2010