SCHEDULES

SCHEDULE 5PENSIONS: MISCELLANEOUS AMENDMENTS AND ALTERNATIVE TO ANTI-FRANKING RULES

PART IMISCELLANEOUS AMENDMENTS

Trustees of schemes

7

In section 173 of the Pension Schemes Act (managers of schemes)—

a

for provide who is to be treated there shall be substituted

provide—

a

who is to be treated

b

at the end there shall be added—

or

b

who is be treated as a trustee of a scheme for the purposes of Chapter I of Part IV, Chapter I of Part IVA, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections 149(2), 154(1) to (5), 158, 159 and 171.