SCHEDULES

SCHEDULE 35Pension schemes etc: minor and consequential amendments

Capital Allowances Act 2001 (c. 2)

I148

In section 4(2A) (expenditure and sums that are not capital expenditure or capital sums), in the definition of “relevant provision”, for paragraph (d) substitute—

d

sections 188 to 194of FA 2004 (contributions under registered pension schemes), and