# The Scottish Rate of Income Tax (Consequential Amendments) Order 2015, Article 5: Registered pension schemes: relief at source


(1) The Income Tax Act 2007is amended as follows.
(2) In section 26 (tax reductions), in subsection (1), in paragraph (a), after “section 353(1A) of ICTA (relief for interest on loan to buy life annuity),” insert “section 192A of FA 2004 (relief at source: additional relief),”.
(3) In section 30 (additional tax), in subsection (1), after “Chapter 8 of Part 10 of ITEPA2003 (high income child benefit charge),” insert “section 192B of FA 2004 (relief at source: excessive relief given),”.

---
Source: https://www.legislation.gov.uk/ukdsi/2015/9780111137093/article/5 (the official version)
Page: https://openlegislation.uk/draft-scottish-rate-of-income-tax-consequential-amendments-order-2015/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.