Amendment of section 420 of the Income Tax (Earnings and Pensions) Act 20032.
In section 420(1) of the Income Tax (Earnings and Pensions) Act 20032—
(a)
omit the word “and” at the end of paragraph (f),
(b)
at the end of paragraph (g) insert “, and”, and after paragraph (g) insert—
“(h)
arrangements falling within section 48A of the Finance Act 20053 (alternative finance arrangements: alternative finance investment bond).”.