# Finance Act 2014, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/17/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-17/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.