Part IV Pension sharing
Chapter II Sharing of state scheme rights
51 Interpretation of Chapter II.
F1(1)
In this Chapter—
F2“shareable state scheme rights”, and related expressions, have the meaning given by section 47;
“tax year” has the meaning given by section 122(1) of the Contributions and Benefits Act.
F3(2)
For the purposes of this Chapter—
(a)
a person is in the old state pension system if the person reached pensionable age before 6 April 2016 (or would have done so if the person had lived until pensionable age), and
(b)
a person is in the new state pension system if the person reached pensionable age on or after 6 April 2016 (or will do so if the person lives until pensionable age).