- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
7. The Pension Schemes Act is amended as follows.
8.—(1) Section 4 (meaning of “contracted-out employment” etc.) is amended as follows.
(2) In subsection (2), in the definition of “minimum payment”, for “the current upper earnings limit” substitute “the applicable limit”.
(3) After that subsection insert—
“(2A) In subsection (2) “the applicable limit” means—
(a)in relation to a tax year before 2009–10, the upper earnings limit;
(b)in relation to 2009–10 or any subsequent tax year, the upper accrual point.”.
9. In section 8B(7) (contracted-out pension scheme: reference scheme), in the definition of “the applicable limit”—
(a)for “the flat rate introduction year” (in both places) substitute “2009–10”, and
(b)in paragraph (b), after “point” insert “multiplied by 53”.
10.—(1) Section 37 (reduced rates of Class 1 contributions for members of salary related contracted-out schemes) is amended as follows.
(2) In subsection (1) for “the applicable limit for that week” substitute “the upper accrual point”.
(3) Omit subsection (1ZA).
(4) The amendments made by this paragraph have effect in relation to 2009–10 and subsequent tax years.
11.—(1) In section 38A(1) (reduced rates of Class 1 contributions, and rebates, for members of money purchase contracted-out schemes), for “the current upper earnings limit for that week” substitute “the upper accrual point”.
(2) The amendment made by sub-paragraph (1) has effect in relation to 2009–10 and subsequent tax years.
12.—(1) In section 41(1) (personal pensions: amount of minimum contributions), for “the current upper earnings limit for that week” substitute “the upper accrual point”.
(2) The amendment made by sub-paragraph (1) has effect in relation to 2009–10 and subsequent tax years.
13.—(1) Paragraph 2 of Schedule 3 (priority in bankruptcy etc.: employee’s contributions to occupational pension scheme) is amended as follows.
(2) In sub-paragraph (5), in paragraph (b) of the definition of “reckonable earnings”, for “the applicable limit” substitute “the upper accrual point”.
(3) Omit sub-paragraph (6).
(4) The amendments made by this paragraph have effect in relation to payments made in a tax week falling in 2009–10 or any subsequent tax year.
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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.
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