# Finance Act 2004, Paragraph 55


In section 23(3) (calculation of “chargeable overseas earnings”), in Step 2, for paragraphs (b) and (c) substitute—
“(b) sections 188 to 194 of FA 2004 (contributions to registered pension schemes), or”.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-35/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.