Sch 17 para 10
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) In section 38(9) of the Finance Act 1988 (c. 39) (maintenance payments under existing obligations: 1989-90 onwards)— (a) for “68(1)(b) or 192(3)” substitute “or 68(1)(b)” , and (b) after “Taxes Act 1988” insert “or section 355 of the Income Tax (Earnings and Pensions) Act 2003” . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .