SCHEDULES

SCHEDULE 13 U.K.Employer asset-backed pension contributions etc

PART 5 U.K.Other provision relating to finance arrangements

Chapter 2 of Part 16 of CTA 2010 U.K.

40 U.K.In section 765 (type 2 finance arrangements: certain tax consequences not to have effect) after “transferor” (wherever occurring) insert “ or the person connected with the transferor ”.