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Paragraph 254

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 598 (charge to tax: repayment of employee's contributions) as follows.

(2)

In subsection (1) after “this section,” insert “ income ”.

(3)

In subsection (2) for the words from the beginning to “Schedule D” substitute “ The person liable for any tax chargeable under this section shall be the administrator of the scheme ”.