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Pensions Act 2007
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- UK Public General Acts
- 2007 c. 22
- SCHEDULE 1
- Part 6
- Paragraph 34
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34(1)Section 44A of the SSCBA (deemed earnings factors) is amended as follows.E+W+S
(2)Before subsection (1) insert—
“(A1)Subsections (1) to (4) below apply to the first appointed year or any subsequent tax year before 2010-11.”
(3)In subsection (1) (amount of deemed earnings factor for purposes of section 44(6)(za)) after “a relevant year” insert “ to which this subsection applies ”.
(4)After subsection (4) insert—
“(4A)The following do not apply to a pensioner attaining pensionable age on or after 6th April 2010—
(a)the requirement referred to in subsection (2)(d) above, and
(b)subsections (3) and (4) above.”
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