Article 2 Amendment of section 420 of the Income Tax (Earnings and Pensions) Act 2003

In section 420(1) of the Income Tax (Earnings and Pensions) Act 2003^f1—

(a)

omit the word “and” at the end of paragraph (f),

(b)

at the end of paragraph (g) insert “, and”, and after paragraph (g) insert—

“(h)
arrangements falling within section 48A of the Finance Act 2005^f2 (alternative finance arrangements: alternative finance investment bond).”.

Annotations

f1: Subsection (1) of section 420 was amended by paragraph 2(2) to (4) of Schedule 2 to the Finance (No. 2) Act 2005 (c. 22) and by section 92(2) of the Finance Act 2006 (c. 25).
f2: 2005 c. 7; section 48A was inserted by section 53 of the Finance Act 2007 (c.11).