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Paragraph 409

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

(1)

Amend section 76 (non-approved retirement benefits schemes) as follows.

(2)

In subsection (1) after “Schedule D” insert “ or under Part 2 of the Income Tax (Trading and Other Income) Act 2005 ”.

(3)

In subsection (4)(a) after “Schedule D” insert “ or under Part 2 of the Income Tax (Trading and Other Income) Act 2005 ”.

(4)

In subsection (6C)(a) omit “of the Taxes Act 1988”.