SCHEDULES

SCHEDULE 4 E+W+S Abolition of contracting-out for defined contribution pension schemes

Part 3 E+W+S Savings

Preservation of earner's chosen scheme E+W+S

66 (1) Nothing in the relevant amendments and repeals— E+W+S

(a) prevents the giving of a preceding tax year notice, or

(b) otherwise affects the operation of section 44 of the PSA 1993 in relation to such a notice.

(2) In sub-paragraph (1) a “preceding tax year notice” means a notice within section 44(1) of the PSA 1993 which is given on or after [F1 6 April 2012] but in which the date specified in accordance with that provision falls before [F1 6 April 2012].

Textual Amendments

F1 Words in Sch. 4 para. 66(2) substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 80(2)