http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/35

SCHEDULES

SCHEDULE 35Pension schemes etc: minor and consequential amendments

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

I156

In section 54 (1) (calculation of deemed employment payment), in Step 5, for “scheme approved under Chapter 1 or 4 of Part 14 of ICTA” substitute “ registered pension scheme ”.