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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; and

(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..