SCHEDULES

SCHEDULE 35Pension schemes etc: minor and consequential amendments

Finance Act 1996 (c. 8)

I144

In section 148 (mis-sold personal pensions), after subsection (6) insert—

6A

References in subsections (3)(d) and (6) to provisions of Part 14 of the Taxes Act 1988 are to those provisions as they had effect at the time in question.