8U.K.In section 4 of the M1Taxes Management Act 1970, after subsection (6) (pensions, allowances and gratuities payable to or in respect of Special Commissioners) there shall be inserted—
“(6A)Subsection (6) above, so far as relating to pensions (including allowances and gratuities), shall not have effect in relation to a person to whom Part I of the Judicial Pensions and Retirement Act 1993 applies, except to the extent provided by or under that Act.”