Finance Act 2014

Other amendments: Part 9 of ITA 2007

This section has no associated Explanatory Notes

71(1)Section 488 (application of section 479 to trustees of SIP) is amended as follows.

(2)In the heading for “approved” substitute “Schedule 2”.

(3)In subsection (1)—

(a)in paragraph (a) for “an approved” substitute “a Schedule 2”, and

(b)in paragraph (b) omit “approved”.