Article 2 Consequential amendment of section 408 of the Income Tax (Earnings and Pensions) Act 2003

(1)

Section 408(1) of the Income Tax (Earnings and Pensions) Act 2003^f1 is amended as follows.

(2)

After “registered pension scheme” insert “or an employer-financed retirement benefit scheme”.

Annotations

f1: 2003 c. 1. Section 408(1) was amended by paragraph 63(1) and (2) of the Finance Act 2004.