- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
10. In respect of pension credit benefit arising out of safeguarded rights, schemes must provide for pension credit benefit to be paid by reference to an age which is equal for men and women and which—
(a)in the case of a scheme which is exempt approved within the meaning of section 592(1) of the Income and Corporation Taxes Act 1988(1) (tax reliefs: exempt approved schemes) or a scheme which has applied for such approval which has not yet been determined, is permitted under the rules of that scheme in accordance with that approval, or
(b)in the case of a relevant statutory scheme within the meaning of section 611A of the Income and Corporation Taxes Act 1988(2) (definition of relevant statutory scheme), is permitted under the regulations or rules governing the scheme as a relevant statutory scheme.
Section 611A was inserted by paragraph 15 of Schedule 6 to the Finance Act 1989 (c. 26)
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: