SCHEDULES
E1 SCHEDULE 4F1Equalisation of and increase in pensionable age for men and women
Sch. 4 heading substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 3 para. 3
Part III Consequential amendments
Pensionable age
12
In the M1Income and Corporation Taxes Act 1988—
a
in section 187(2) (interpretation), the definition of “pensionable age” is omitted,
b
in the words following paragraph (d) of paragraph 2 of Schedule 10 (retention of shares in connection with profit sharing schemes), for “to pensionable age” there is substituted “
in the case of a man, to the age of 65, and in the case of a woman, to the age of 60
”
.
c
in sub-paragraph (2) of paragraph 3A of that Schedule, for “pensionable age” there is substituted—
a
in the case of a man, 65, and
b
in the case of a woman, 60.
d
in sub-paragraph (4) of that paragraph, for “pensionable age” there is substituted “
in the case of a man, 65, and in the case of a woman, 60.
”
The amendment by this Act of an enactment which extends to Northern Ireland extends also to Northern Ireland see s. 178(1)(2)(3).