# Income Tax (Trading and Other Income) Act 2005, Paragraph 254


(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/254 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-254
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.