§ Resolved,
§
That section 657(2) of the Income and Corporation Taxes Act 1988 shall have effect, and shall be deemed always to have had
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effect, with the substitution of the following paragraph for the "or" at the end of paragraph (d)—
(da) to any annuity purchased under or for the purposes of a scheme approved by virtue of section 591 or in pursuance of any obligation imposed, or offer or invitation made, under or in connection with any such scheme;".
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.