1.Citation, commencement and effect
2.Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003
3.In subsection (2)— (a) omit paragraph (e);
4.In subsection (3) at the end add— or
5.In subsection (7) at the end add— , or
6.After subsection (8) insert— (9) In subsection (7)(c), “relative in...