Extent Information
E1The amendment by this Act of an enactment which extends to Northern Ireland extends also to Northern Ireland see s. 178(1)(2)(3).
Textual Amendments
F1Sch. 4 heading substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 3 para. 3
12E+W+SIn 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.”, and
(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. ”