http://www.legislation.gov.uk/ukpga/2007/22/schedule/1/part/7Pensions Act 2007An Act to make provision about pensions and other benefits payable to persons in connection with bereavement or by reference to pensionable age; to make provision about the establishment and functions of the Personal Accounts Delivery Authority; and for connected purposes.texttext/xmlenStatute Law Database2022-08-02Expert Participation2022-04-28 SCHEDULESSCHEDULE 1State pension: consequential and related amendments Part 7 Additional pension: simplified accrual rates<Emphasis>Social Security Contributions and Benefits Act 1992 (c. 4)</Emphasis>35In section 176 of the SSCBA (parliamentary control)—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bin subsection (4) (certain orders not subject to parliamentary procedure) after “second appointed year” insert “ or designating the flat rate introduction year ”.<Emphasis>Pension Schemes Act 1993 (c. 48)</Emphasis>36In section 12B of the Pension Schemes Act 1993 (reference scheme)—ain subsection (5) (definition of earner's qualifying earnings) in paragraph (b), for “the upper earnings limit for that year multiplied by fifty-three” substitute “ the applicable limit ”;bin subsection (7), before the definition of “normal pension age” insert—the applicable limit” means—ain relation to a tax year before the flat rate introduction year, the upper earnings limit for the year multiplied by 53;bin relation to the flat rate introduction year or any subsequent tax year, the upper accrual point;.37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38In section 181(1) of that Act (general interpretation) insert at the appropriate places—the flat rate introduction year” has the meaning given by section 122 of the Social Security Contributions and Benefits Act 1992;;the upper accrual point” has the meaning given by section 122 of the Social Security Contributions and Benefits Act 1992;.39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sch 1 para. 35(a) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 4, 6(1), Sch. 2Sch. 1 para. 37 repealed (21.9.2008 with effect as mentioned in Sch. 2 Note 2(c)) by National Insurance Contributions Act 2008 (c. 16), ss. 4, 6(1), Sch. 2Sch 1 para. 39 repealed (21.9.2008 with effect as mentioned in Sch. 2 Note 3(b)) by National Insurance Contributions Act 2008 (c. 16), ss. 4, 6(1), Sch. 2
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<Title>SCHEDULES</Title>
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<Number>SCHEDULE 1</Number>
<TitleBlock>
<Title>State pension: consequential and related amendments</Title>
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<ScheduleBody>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/2007/22/schedule/1/part/7" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/1/part/7" NumberOfProvisions="5" RestrictStartDate="2007-09-26" id="schedule-1-part-7">
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<Strong>Part 7</Strong>
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<Title>Additional pension: simplified accrual rates</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2007/22/schedule/1/part/7/crossheading/social-security-contributions-and-benefits-act-1992-c-4" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/1/part/7/crossheading/social-security-contributions-and-benefits-act-1992-c-4" NumberOfProvisions="1" RestrictStartDate="2007-09-26" id="schedule-1-part-7-crossheading-social-security-contributions-and-benefits-act-1992-c-4">
<Title>
<Emphasis>Social Security Contributions and Benefits Act 1992 (c. 4)</Emphasis>
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<Text>
In section 176 of the
<Acronym Expansion="Social Security Contributions and Benefits Act">SSCBA</Acronym>
(parliamentary control)—
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<Pnumber>a</Pnumber>
<P3para>
<Text>
<CommentaryRef Ref="c2164594"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/22/schedule/1/paragraph/35/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/1/paragraph/35/b" id="schedule-1-paragraph-35-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in subsection (4) (certain orders not subject to parliamentary procedure) after “second appointed year” insert
<InlineAmendment>“ or designating the flat rate introduction year ”</InlineAmendment>
.
</Text>
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<Title>
<Emphasis>Pension Schemes Act 1993 (c. 48)</Emphasis>
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<P1para>
<Text>In section 12B of the Pension Schemes Act 1993 (reference scheme)—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>
in subsection (5) (definition of earner's qualifying earnings) in paragraph (b), for “the upper earnings limit for that year multiplied by fifty-three” substitute
<InlineAmendment>“ the applicable limit ”</InlineAmendment>
;
</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/22/schedule/1/paragraph/36/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/1/paragraph/36/b" id="schedule-1-paragraph-36-b">
<Pnumber>b</Pnumber>
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<Text>in subsection (7), before the definition of “normal pension age” insert—</Text>
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<Term>the applicable limit</Term>
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<Pnumber>a</Pnumber>
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<Text>in relation to a tax year before the flat rate introduction year, the upper earnings limit for the year multiplied by 53;</Text>
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<Pnumber>b</Pnumber>
<P4para>
<Text>in relation to the flat rate introduction year or any subsequent tax year, the upper accrual point;</Text>
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<AppendText>.</AppendText>
</P3para>
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<Text>
<CommentaryRef Ref="c2164595"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
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<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/22/schedule/1/paragraph/38" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/1/paragraph/38" RestrictStartDate="2007-09-26" id="schedule-1-paragraph-38">
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<P1para>
<Text>In section 181(1) of that Act (general interpretation) insert at the appropriate places—</Text>
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<Term>the flat rate introduction year</Term>
” has the meaning given by section 122 of the Social Security Contributions and Benefits Act 1992;
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<Term>the upper accrual point</Term>
” has the meaning given by section 122 of the Social Security Contributions and Benefits Act 1992;
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<AppendText>.</AppendText>
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<CommentaryRef Ref="c2164596"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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<Commentary id="c2164594" Type="F">
<Para>
<Text>
<CitationSubRef id="c00179" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/1/paragraph/35/a" SectionRef="schedule-1-paragraph-35-a">Sch 1 para. 35(a)</CitationSubRef>
repealed (21.9.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/16" id="c00180" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="National Insurance Contributions Act 2008">National Insurance Contributions Act 2008 (c. 16)</Citation>
,
<CitationSubRef id="c00181" URI="http://www.legislation.gov.uk/id/ukpga/2008/16/section/4" CitationRef="c00180" SectionRef="section-4">ss. 4</CitationSubRef>
,
<CitationSubRef id="c00182" URI="http://www.legislation.gov.uk/id/ukpga/2008/16/section/6/1" CitationRef="c00180" SectionRef="section-6-1">6(1)</CitationSubRef>
,
<CitationSubRef id="c00183" URI="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/2" CitationRef="c00180" SectionRef="schedule-2" Operative="true">Sch. 2</CitationSubRef>
</Text>
</Para>
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<Commentary id="c2164595" Type="F">
<Para>
<Text>
<CitationSubRef id="c00184" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/1/paragraph/37" SectionRef="schedule-1-paragraph-37">Sch. 1 para. 37</CitationSubRef>
repealed (21.9.2008 with effect as mentioned in Sch. 2 Note 2(c)) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/16" id="c00185" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="National Insurance Contributions Act 2008">National Insurance Contributions Act 2008 (c. 16)</Citation>
,
<CitationSubRef id="c00186" URI="http://www.legislation.gov.uk/id/ukpga/2008/16/section/4" CitationRef="c00185" SectionRef="section-4">ss. 4</CitationSubRef>
,
<CitationSubRef id="c00187" URI="http://www.legislation.gov.uk/id/ukpga/2008/16/section/6/1" CitationRef="c00185" SectionRef="section-6-1">6(1)</CitationSubRef>
,
<CitationSubRef id="c00188" URI="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/2" CitationRef="c00185" SectionRef="schedule-2" Operative="true">Sch. 2</CitationSubRef>
</Text>
</Para>
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<Commentary id="c2164596" Type="F">
<Para>
<Text>
<CitationSubRef id="c00189" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/1/paragraph/39" SectionRef="schedule-1-paragraph-39">Sch 1 para. 39</CitationSubRef>
repealed (21.9.2008 with effect as mentioned in Sch. 2 Note 3(b)) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/16" id="c00190" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="National Insurance Contributions Act 2008">National Insurance Contributions Act 2008 (c. 16)</Citation>
,
<CitationSubRef id="c00191" URI="http://www.legislation.gov.uk/id/ukpga/2008/16/section/4" CitationRef="c00190" SectionRef="section-4">ss. 4</CitationSubRef>
,
<CitationSubRef id="c00192" URI="http://www.legislation.gov.uk/id/ukpga/2008/16/section/6/1" CitationRef="c00190" SectionRef="section-6-1">6(1)</CitationSubRef>
,
<CitationSubRef id="c00193" URI="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/2" CitationRef="c00190" SectionRef="schedule-2" Operative="true">Sch. 2</CitationSubRef>
</Text>
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