http://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/48/enactedTaxation (International and Other Provisions) Act 2010Income taxCorporation taxTaxTrustsIncomeenKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 2Alternative finance arrangementsPart 3Other amendments48Income Tax (Earnings and Pensions) Act 2003 (c. 1)ITEPA 2003 is amended as follows.