Supplementary provision
This section has no associated Explanatory Notes
18In 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.”