# Income Tax (Trading and Other Income) Act 2005, Paragraph 656


(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/656 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-656
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.