Paragraph 48
In section 1296(1) (employee benefit contributions: interpretation)—
(a)
in the definition of “employee benefit scheme” for “1291(2)” substitute “ 1291(2) to (4) ”, and
(b)
in the definition of “employer-financed retirement benefits scheme” after “Act)” insert “ but ignoring section 393B(2)(a) and (c) of that Act ”.