Paragraph 18

In Part 4 of FA 2004 (pensions) in section 189 (relevant UK individual) after subsection (2A) insert—

“(2B)

The income covered by subsection (2)(b) includes—

(a)

an amount treated as a profit under section 863J(2) of ITTOIA 2005, and

(b)

income treated as received under section 863J(4) of that Act.”