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409(1)Amend section 76 (non-approved retirement benefits schemes) as follows.U.K.
(2)In subsection (1) after “Schedule D” insert “ or under Part 2 of the Income Tax (Trading and Other Income) Act 2005 ”.
(3)In subsection (4)(a) after “Schedule D” insert “ or under Part 2 of the Income Tax (Trading and Other Income) Act 2005 ”.
(4)In subsection (6C)(a) omit “of the Taxes Act 1988”.