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27. After paragraph 32 of Schedule 2 (excepted rules, practices, actions and decisions relating to contributions by employers to personal pension schemes) insert—
“33. Any limitation on any contributions by an employer, to a personal pension scheme, by reference to a maximum level of remuneration.
34. A minimum age for commencement of payment of contributions by an employer to a personal pension scheme in respect of a worker.
35. Different minimum ages for commencement of payment of contributions by an employer to a personal pension scheme in respect of different groups or categories of workers.
36. Equal rates of contributions by an employer to a personal pension scheme irrespective of the age of the workers in respect of whom contributions are made.”.
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