Schedule 2: Transitionals and savings etc. Part 5: Savings and investment income: general Paragraph 95: Disposals of futures and options involving guaranteed returns: rates of tax for pension trustees
3584.This paragraph modifies Condition C in section 568 (special rule for certain income of trustees) for the tax year 2005-06. It rewrites paragraph 7(2)(c) of Schedule 5AA to ICTA as it stands before the amendments made by FA 2004, which only apply for the tax year 2006-07 onwards.