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Paragraph 656

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

(1)

Amend Schedule 36 (pension schemes etc: transitional provisions and savings) as follows.

(2)

In paragraph 41(a) (employers' contributions relieved before 6th April 2006) after “the purposes of” insert “ Part 2 of ITTOIA 2005 (trading income) or ”.

(3)

In paragraph 53(2)(b) (benefits taxable under Chapter 2 of Part 6 of ITEPA 2003: contributions taxed pre-commencement) for “to tax under Case VI of Schedule D by virtue of” substitute “ to income tax under subsection (2) of ”.