# Finance Act 2004, Paragraph 56


In section 54 (1) (calculation of deemed employment payment), in Step 5, for “scheme approved under Chapter 1 or 4 of Part 14 of ICTA” substitute “ registered pension scheme ”.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/56 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-35/paragraph-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.