Section 99 | Calculation of income tax liability for certain charges relating to pensions

(1)In section 30(1) of ITA 2007 (Step 7: additional tax)—

(a)in the entry for section 208(2)(a), for “section 208(2)(a)” substitute “section 208”,

(b)in the entry for section 209(3)(a), for “section 209(3)(a)” substitute “section 209”, and

(c)after the entry for section 227 of FA 2004 insert— .

(2)The amendments made by this section have effect in relation to the tax year 2021-22 and subsequent tax years.