Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 2 U.K. Employment income provided through third parties

Other amendments to ITEPA 2003 U.K.

26 U.K. In section 567(5) (pension income: amount charged to tax) before “section 617” insert—

“section 567A (deduction to avoid double taxation where Part 7A has applied to the source of the pension income);”.