http://www.legislation.gov.uk/nisi/2005/255/article/259/madeThe Pensions (Northern Ireland) Order 2005Occupational pensionsLiabilitiesPersonal pensionsGovernment Printer for Northern Ireland2016-09-19NORTHERN IRELANDThis Order, which is made only for purposes corresponding to the Pensions Act 2004, makes provision relating to pensions and financial planning for retirement, and for connected purposes.PART VIOCCUPATIONAL AND PERSONAL PENSION SCHEMES: MISCELLANEOUS PROVISIONSContracting out
259Meaning of “working life” in Pension Schemes Act

In section 176 of the Pension Schemes Act (general interpretation), in subsection (1) for the definition of “working life” substitute—

“working life”, in relation to a person, means the period beginning with the tax year in which the person attains the age of 16 and ending with—

a

the tax year before the one in which the person attains the age of 65 in the case of a man or 60 in the case of a woman, or

b

if earlier, the tax year before the one in which the person dies.

.

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<part eId="part-VI">
<num>PART VI</num>
<heading>OCCUPATIONAL AND PERSONAL PENSION SCHEMES: MISCELLANEOUS PROVISIONS</heading>
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<heading>Contracting out</heading>
<article eId="article-259">
<num>259</num>
<heading>
Meaning of “working life” in
<abbr title="Pension Schemes (Northern Ireland) Act 1993 c. 49" xml:lang="">Pension Schemes Act</abbr>
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<p>
In section 176 of the
<abbr title="Pension Schemes (Northern Ireland) Act 1993 c. 49" xml:lang="">Pension Schemes Act</abbr>
(general interpretation), in subsection (1) for the definition of “working life” substitute—
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<p>“working life”, in relation to a person, means the period beginning with the tax year in which the person attains the age of 16 and ending with—</p>
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<p>the tax year before the one in which the person attains the age of 65 in the case of a man or 60 in the case of a woman, or</p>
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<p>if earlier, the tax year before the one in which the person dies.</p>
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