SCHEDULES

SCHEDULE 1U.K.Consequential amendments

Pension Schemes Act 1993 (c. 48)U.K.

10(1)Section 41 (reduced rates of Class 1 contributions for members of salary related contracted-out schemes) is amended as follows.U.K.

(2)In subsection (1) for “the applicable limit for that week” substitute “ the upper accrual point ”.

(3)Omit subsection (1ZA).

(4)The amendments made by this paragraph have effect in relation to 2009-10 and subsequent tax years.