Registered pension schemes: relief at source5.

(1)

The Income Tax Act 20076is amended as follows.

(2)

In section 267 (tax reductions), in subsection (1), in paragraph (a), after “section 353(1A) of ICTA (relief for interest on loan to buy life annuity),” insert “section 192A of FA 2004 (relief at source: additional relief),”.

(3)

In section 308 (additional tax), in subsection (1), after “Chapter 8 of Part 10 of ITEPA20039 (high income child benefit charge),” insert “section 192B of FA 2004 (relief at source: excessive relief given),”.