SCHEDULES

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

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

439 (1) Amend section 515 (tax advantages and charges relating to SIPs) as follows. U.K.

(2) In subsection (1)—

F1 (a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) omit paragraph (b) and the “and” immediately after it.

(3) In subsection (2)—

(a) omit the “and” immediately after paragraph (b), and

(b) after paragraph (c) insert “, and

(d) Chapter 5 of Part 9 of ITA 2007 (which provides for section 479 of that Act not to apply to income of the trustees of an approved SIP in certain circumstances)”.

(4) Omit subsection (3).

Textual Amendments

F1 Sch. 1 para. 439(2)(a) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)