Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 35 Pension schemes etc: minor and consequential amendments

Income and Corporation Taxes Act 1988 (c. 1)

11 In section 268(7)(b) (early conversion or surrender of rights: life policies not covered), for “an approved scheme, as defined in Chapter 1 of Part 14;” substitute “a registered pension scheme;”.