This section has no associated Explanatory Notes
45(1)Section 34 of the Pension Schemes Act 1993 (cancellation, variation, surrender and refusal of certificates) is amended as follows.E+W+S
(2)For “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.
(3)In subsection (2)(a), for “he has” there is substituted “ they have ”.
(4)In subsections (4) and (5), for “he considers” and “he” there are substituted respectively “ they consider ” and “ they ”.
Commencement Information
I1Sch. 1 para. 45 wholly in force at 1.4.1999; Sch. 1 in force for certain purposes at Royal Assent see s. 28(2)(a); Sch. 1 para. 45 in force at 1.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(b), Sch. 2