SCHEDULES

SCHEDULE 12 E+W+S State pension: amendments

Part 1 E+W+S Amendments to do with new state pension system

Income Tax (Earnings and Pensions) Act 2003 (c. 1) E+W+S

45 E+W+S In section 577 of the Income Tax (Earnings and Pensions) Act 2003 (United Kingdom social security pensions), in the definition of “state pension” in subsection (2), before paragraph (a) insert—

“(za) any provision of Part 1 of the Pensions Act 2014 or any corresponding provision under the law of Northern Ireland,”.

Commencement Information

I1 Sch. 12 para. 45 in force at 6.4.2016, see s. 56(1)(4)