- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
8.—(1) Schedule 4A to the Contributions and Benefits Act (additional pension) is amended as follows.
(2) In Part 2 (surplus earnings factor) in paragraph 2 (calculation of amount where there is a surplus in pensioner’s earnings factor)—
(a)in sub-paragraph (4) after “2009” insert “where the tax year concerned falls before 2010–11”;
(b)after sub-paragraph (4) insert—
“(4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010–11 or a subsequent tax year is as follows—
Amount of surplus | Percentage | |
---|---|---|
Band 1. | Not exceeding LET | 40 |
Band 2. | Exceeding LET but not exceeding AUEL | 10”; |
(c)in sub-paragraph (6) (interpretation) after paragraph (c) add—
“(d)“AUEL” means the amount equal to the upper earnings limit for the tax year concerned multiplied by 52.”.
(3) In Part 3 (contracted-out employment) in paragraph 5 (calculation of amount A)—
(a)in sub-paragraph (4) after “2009” insert “where the tax year concerned falls before 2010–11”;
(b)after sub-paragraph (4) insert—
“(4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010–11 or a subsequent tax year is as follows—
Amount of surplus | Percentage | |
---|---|---|
Band 1. | Not exceeding LET | 40 |
Band 2. | Exceeding LET but not exceeding AUEL | 10”. |
(4) In paragraph 7 (calculation of amount B second case)—
(a)in sub-paragraph (4) after “2009” insert “where the tax year concerned falls before 2010–11”;
(b)after sub-paragraph (4) insert—
“(4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010–11 or a subsequent tax year is as follows—
Amount of surplus | Percentage | |
---|---|---|
Band 1. | Not exceeding LET | 40 |
Band 2. | Exceeding LET but not exceeding AUEL | 10”. |
(5) In paragraph 8, in sub-paragraph (4) (interpretation) after paragraph (c) add—
“(d)“AUEL” means the amount equal to the upper earnings limit for the tax year concerned multiplied by 52.”.
(6) For the heading for that Schedule substitute “ADDITIONAL PENSION: ACCRUAL RATES FOR PURPOSES OF SECTION 45(2)(c)”.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Text created by the Northern Ireland Assembly department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Northern Ireland Assembly.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys: