Income Tax (Earnings and Pensions) Act 2003 (c. 1)
This section has no associated Explanatory Notes
439(1)Amend section 515 (tax advantages and charges relating to SIPs) as follows.
(2)In subsection (1)—
(a)for “provisions of ICTA relate” substitute “provision of ICTA relates”, and
(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).