PART 1Income tax, corporation tax and capital gains tax
CHAPTER 5Miscellaneous
Pensions
48Employer asset-backed pension contributions etc
Schedule 13 contains—
a
provision relating to employers who pay contributions under registered pension schemes and arrangements for which their contributions are used (directly or indirectly), and
b
provision amending Chapter 5B of Part 13 of ITA 2007 and Chapter 2 of Part 16 of CTA 2010 (finance arrangements).