SCHEDULE

4

In section 9A (voluntary contributions)—

a

in subsection (2) (what regulations may not do), in paragraph (b), (which refers to a limit fixed by or under section 594 of the Income and Corporation Taxes Act 1988), omit “either or both of the following, that is to say” and sub-paragraph (ii) and the word “or” before it; and

b

in subsection (7)—

i

omit the definition of “relevant benefits”,

ii

in the definition of “retained benefits”, omit “relevant” and for “has, or which may be expected to qualify for, tax-exemption or tax approval” substitute “is registered under Part 4 of the Finance Act 2004”, and

iii

omit the definitions of “tax-exemption” and “tax-approval”.