SCHEDULES

[F1 SCHEDULE 4B E+W+SAdditional pension: accrual rates for purposes of section 45(2)(d)

Textual Amendments

F1 Sch. 4B inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 1

Part 3 E+W+SContracted-out employment

Application E+W+S

6 E+W+SThis Part applies to a relevant year if [F2 —

(a)] the contracted-out condition is satisfied in respect of each tax week in the year; [F3 and

(b) there would be a surplus in the pensioner's earnings factor for the year if section 48A of the Pension Schemes Act 1993 did not apply in relation to any tax week falling in the year.]]

Textual Amendments

F2 Words in Sch. 4B para. 6 inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(5)(a); S.I. 2011/3033, art. 2(c)(xii)

F3 Sch. 4B para. 6(b) and preceding word inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(5)(b); S.I. 2011/3033, art. 2(c)(xii)