SCHEDULES

SCHEDULE 13U.K.Employer asset-backed pension contributions etc

PART 5 U.K.Other provision relating to finance arrangements

Chapter 5B of Part 13 of ITA 2007U.K.

34(1)Section 809BZF (type 2 finance arrangements: definition) is amended as follows.U.K.

(2)In subsection (2)(b) after “transferor” insert “ or a person connected with the transferor ”.

(3)After subsection (2) insert—

“(2A)For the purposes of subsection (2)(e) it does not matter if any determination of the share in the partnership's profits of the person involved in the relevant change as mentioned is subject to any condition.”