SCHEDULES

SCHEDULE 17 Partnerships

PART 3 Alternative investment fund managers: deferred remuneration etc

Supplementary provision

18 In Part 4 of FA 2004 (pensions) in section 189 (relevant UK individual) after subsection (2A) insert—

“(2B) The income covered by subsection (2)(b) includes—

(a) an amount treated as a profit under section 863J(2) of ITTOIA 2005, and

(b) income treated as received under section 863J(4) of that Act.”