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”.