37. In section 4(1) of that Act (meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”)—
(a)in subsection (1)(b), for “Department” there is substituted “Inland Revenue”, and
(b)in subsection (3)(f), for “Department” and “it is” there are substituted respectively “Inland Revenue” and “they are”.
(1)
Section 4 was amended by Article 133 of, and paragraphs 14 and 16 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995.