108Protected pension age of members re-employed as a result of coronavirusU.K.
(1)In FA 2004, in Schedule 36 (pension schemes etc), paragraph 22 (rights to take benefit before normal minimum pension age) is amended as follows.
(2)In sub-paragraph (7F), at the end of paragraph (b) insert “, and
(c)that the member is or was employed as mentioned in sub-paragraph (7B)(a) where—
(i)the employment began at any time during the coronavirus period, and
(ii)the only or main reason that the member was taken into employment was to help the employer to respond to the public health, social, economic or other effects of coronavirus.”
(3)After sub-paragraph (7J) insert—
“(7K)In sub-paragraph (7F)(c)—
“coronavirus” has the same meaning as in the Coronavirus Act 2020 (see section 1(1) of that Act);
“the coronavirus period” means the period beginning with 1 March 2020 and ending with 1 November 2020.
(7L)The Treasury may by regulations amend the definition of “the coronavirus period” in sub-paragraph (7K) so as to replace the later of the dates specified in it with another date falling before 6 April 2021.
(7M)The power in sub-paragraph (7L) may be exercised on more than one occasion.”
(4)The amendments made by this section are treated as having come into force on 1 March 2020.