Income Tax (Earnings and Pensions) Act 2003

This section has no associated Explanatory Notes

79(1)Amend section 606 (default of administrator of retirement benefits scheme) as follows.

(2)In subsection (9) after “this Chapter” insert “or Chapter 2 of Part 6 of ITEPA 2003 (benefits from non-approved pension schemes)”.

(3)In subsection (11)(b) after “this Chapter” insert “or Chapter 2 of Part 6 of ITEPA 2003 (benefits from non-approved pension schemes)”.