SCHEDULES
SCHEDULE 1Consequential amendments
Part 1Income and Corporation Taxes Act 1988
270
1
Amend section 658 (supplementary provisions about purchased life annuities) as follows.
2
In subsection (5)—
a
for “If any person” substitute “Any person who”, and
b
omit “for himself or for any other person” and “, he”.
3
After subsection (5) insert—
6
It does not matter for whom that relief or repayment is to be obtained.