Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 7 U.K. Pension schemes

Liabilities of trustees appointed by Pensions Regulator etc U.K.

21 (1) Section 274 (supplementary) is amended as follows. U.K.

(2) In subsection (1)—

(a) after “(trustees etc)” insert “ , section 272C(7) ”, and

(b) in paragraph (b) after “administrator)” insert “ , section 272C(3) or (4) ”.

(3) In subsection (3)(b) after “272” insert “ , 272C ”.