Income Tax (Earnings and Pensions) Act 2003

Requirement to have a “specified age”U.K.

31(1)The scheme must specify the age that is to be the specified age for the purposes of the scheme (see paragraphs 33(1) and 34(2)).U.K.

(2)The age specified must be—

(a)the same for men and women,

(b)not less than 60, and

(c)not more than 75.