Part V U.K. General

[F1 60B Guaranteed minimum pensions attributable in part to period before 1988-1989. E+W+S

Where a guaranteed minimum pension is attributable in part to earnings factors for the period before the tax year 1988-1989 and in part to earnings factors for that tax year or for that tax year and subsequent tax years, the pension shall be calculated by applying section 60A above separately to the amount attributable to the period before the tax year 1988-1989 and to the amount attributable to that and subsequent tax years and then aggregating the two amounts so calculated.]

Textual Amendments

F1 S. 60B inserted (with effect from 6.4.1988) by Social Security Act 1988 (c. 7), Sch. 2, para. 2