SCHEDULES

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

Income Tax (Earnings and Pensions) Act 2003 (c. 1) U.K.

438 U.K.In section 476 (charge on occurrence of chargeable event) after subsection (5) insert—

“(5A) An amount charged under subsection (5)(a) is treated for income tax purposes as an amount of income.”