SCHEDULES

SCHEDULE 10Sharing of pensions etc. on divorce or annulment

Charge on unauthorised payments

8(1)In subsection (1) of section 600 of the Taxes Act 1988 (charge on unauthorised payments to employees), after “an employee” there shall be inserted “or an ex-spouse”.

(2)In subsection (2) of that section (person charged), for the words from “the employee” to “shall” there shall be substituted “the employee or, as the case may be, the ex-spouse shall (whether or not he is the recipient of the payment)”.