SCHEDULES

SCHEDULE 13Employer asset-backed pension contributions etc

PART 5Other provision relating to finance arrangements

Chapter 2 of Part 16 of CTA 2010

41In section 767 (type 3 finance arrangements: definition) after subsection (2) insert—

(2A)For the purposes of subsection (2)(d) it does not matter if any determination of the share in the partnership’s profits of the person involved in the relevant change as mentioned is subject to any condition.