# Income Tax (Earnings and Pensions) Act 2003, Paragraph 218


In section 271 (other miscellaneous exemptions), for subsection (1)(c) substitute—
“(c) any gain accruing to a person from his acquisition and disposal of assets held by him as part of a fund—
(i) mentioned in section 614(2) of the Taxes Act,
(ii) to which section 615(3) of the Taxes Act applies, or
(iii) mentioned in section 648, 649, 650, 651 or 653 of ITEPA 2003;”.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/218 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-218
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.