Articles 3(4) and 6(4)

SCHEDULE 1 U.K.Appropriate age-related percentages for money purchase contracted-out schemes

Age on last day of preceding tax year	Appropriate age-related percentages for the tax year
	2007-2008	2008-2009	2009-2010	2010-2011	2011-2012
15	3.0%	3.0%	3.0%	3.0%	3.0%
16	3.0%	3.0%	3.0%	3.0%	3.0%
17	3.1%	3.1%	3.1%	3.1%	3.1%
18	3.2%	3.2%	3.2%	3.2%	3.2%
19	3.3%	3.3%	3.3%	3.3%	3.3%
20	3.4%	3.4%	3.4%	3.4%	3.4%
21	3.4%	3.4%	3.4%	3.4%	3.4%
22	3.5%	3.5%	3.5%	3.5%	3.5%
23	3.6%	3.6%	3.6%	3.6%	3.6%
24	3.7%	3.7%	3.7%	3.7%	3.7%
25	3.8%	3.8%	3.8%	3.8%	3.8%
26	3.9%	3.9%	3.9%	3.9%	3.9%
27	4.0%	4.0%	4.0%	4.0%	4.0%
28	4.1%	4.1%	4.1%	4.1%	4.1%
29	4.1%	4.2%	4.2%	4.2%	4.2%
30	4.2%	4.3%	4.3%	4.3%	4.3%
31	4.3%	4.4%	4.4%	4.4%	4.4%
32	4.5%	4.5%	4.5%	4.5%	4.5%
33	4.6%	4.6%	4.6%	4.6%	4.6%
34	4.7%	4.7%	4.7%	4.7%	4.7%
35	4.8%	4.8%	4.8%	4.8%	4.8%
36	5.0%	5.0%	5.0%	5.0%	5.0%
37	5.1%	5.1%	5.1%	5.1%	5.2%
38	5.3%	5.3%	5.3%	5.3%	5.3%
39	5.5%	5.5%	5.5%	5.5%	5.5%
40	5.6%	5.6%	5.6%	5.6%	5.6%
41	5.8%	5.8%	5.8%	5.8%	5.8%
42	5.9%	5.9%	6.0%	6.0%	6.0%
43	6.1%	6.1%	6.1%	6.1%	6.1%
44	6.3%	6.3%	6.3%	6.3%	6.3%
45	6.6%	6.4%	6.4%	6.5%	6.5%
46	6.9%	6.7%	6.6%	6.6%	6.6%
47	7.2%	7.1%	6.9%	6.8%	6.8%
48	7.4%	7.4%	7.2%	7.1%	7.0%
49	7.4%	7.4%	7.4%	7.4%	7.3%
50	7.4%	7.4%	7.4%	7.4%	7.4%
51	7.4%	7.4%	7.4%	7.4%	7.4%
52	7.4%	7.4%	7.4%	7.4%	7.4%
53	7.4%	7.4%	7.4%	7.4%	7.4%
54	7.4%	7.4%	7.4%	7.4%	7.4%
55	7.4%	7.4%	7.4%	7.4%	7.4%
56	7.4%	7.4%	7.4%	7.4%	7.4%
57	7.4%	7.4%	7.4%	7.4%	7.4%
58	7.4%	7.4%	7.4%	7.4%	7.4%
59	7.4%	7.4%	7.4%	7.4%	7.4%
60	7.4%	7.4%	7.4%	7.4%	7.4%
61	7.4%	7.4%	7.4%	7.4%	7.4%
62	7.4%	7.4%	7.4%	7.4 %	7.4%
63	7.4%	7.4%	7.4%	7.4%	7.4%

Articles 4 and 7

SCHEDULE 2 U.K.Appropriate age-related percentages for appropriate personal pension schemes for the tax year 2007-2008

Column A	Column B	Column C	Column D
Age on last day of preceding tax year	Earnings not exceeding low earnings threshold	Earnings exceeding low earnings threshold but not exceeding upper earnings threshold	Earnings exceeding upper earnings threshold
15	9.4%	2.35%	4.7%
16	9.4%	2.35%	4.7%
17	9.6%	2.4%	4.8%
18	9.8%	2.45%	4.9%
19	9.8%	2.45%	4.9%
20	10.0%	2.5%	5.0%
21	10.2%	2.55%	5.1%
22	10.4%	2.6%	5.2%
23	10.4%	2.6%	5.2%
24	10.6%	2.65%	5.3%
25	10.8%	2.7%	5.4%
26	11.0%	2.75%	5.5%
27	11.0%	2.75%	5.5%
28	11.2%	2.8%	5.6%
29	11.4%	2.85%	5.7%
30	11.6%	2.9%	5.8%
31	11.8%	2.95%	5.9%
32	12.0%	3.0%	6.0%
33	12.0%	3.0%	6.0%
34	12.2%	3.05%	6.1%
35	12.6%	3.15%	6.3%
36	12.8%	3.2%	6.4%
37	13.0%	3.25%	6.5%
38	13.4%	3.35%	6.7%
39	13.6%	3.4%	6.8%
40	14.0%	3.5%	7.0%
41	14.2%	3.55%	7.1%
42	14.4%	3.6%	7.2%
43	14.8%	3.7%	7.4%
44	14.8%	3.7%	7.4%
45	14.8%	3.7%	7.4%
46	14.8%	3.7%	7.4%
47	14.8%	3.7%	7.4%
48	14.8%	3.7%	7.4%
49	14.8%	3.7%	7.4%
50	14.8%	3.7%	7.4%
51	14.8%	3.7%	7.4%
52	14.8%	3.7%	7.4%
53	14.8%	3.7%	7.4%
54	14.8%	3.7%	7.4%
55	14.8%	3.7%	7.4%
56	14.8%	3.7%	7.4%
57	14.8%	3.7%	7.4%
58	14.8%	3.7%	7.4%
59	14.8%	3.7%	7.4%
60	14.8%	3.7%	7.4%
61	14.8%	3.7%	7.4%
62	14.8%	3.7%	7.4%
63	14.8%	3.7%	7.4%

Articles 4 and 7

SCHEDULE 3 U.K.Appropriate age-related percentages for appropriate personal pension schemes for the tax year 2008-2009

Column A	Column B	Column C	Column D
Age on last day of preceding tax year	Earnings not exceeding low earnings threshold	Earnings exceeding low earnings threshold but not exceeding upper earnings threshold	Earnings exceeding upper earnings threshold
15	9.4%	2.35%	4.7%
16	9.4%	2.35%	4.7%
17	9.6%	2.4%	4.8%
18	9.8%	2.45%	4.9%
19	9.8%	2.45%	4.9%
20	10.0%	2.5%	5.0%
21	10.2%	2.55%	5.1%
22	10.4%	2.6%	5.2%
23	10.4%	2.6%	5.2%
24	10.6%	2.65%	5.3%
25	10.8%	2.7%	5.4%
26	11.0%	2.75%	5.5%
27	11.0%	2.75%	5.5%
28	11.2%	2.8%	5.6%
29	11.4%	2.85%	5.7%
30	11.6%	2.9%	5.8%
31	11.8%	2.95%	5.9%
32	12.0%	3.0%	6.0%
33	12.0%	3.0%	6.0%
34	12.2%	3.05%	6.1%
35	12.6%	3.15%	6.3%
36	12.8%	3.2%	6.4%
37	13.2%	3.3%	6.6%
38	13.4%	3.35%	6.7%
39	13.6%	3.4%	6.8%
40	14.0%	3.5%	7.0%
41	14.2%	3.55%	7.1%
42	14.4%	3.6%	7.2%
43	14.8%	3.7%	7.4%
44	14.8%	3.7%	7.4%
45	14.8%	3.7%	7.4%
46	14.8%	3.7%	7.4%
47	14.8%	3.7%	7.4%
48	14.8%	3.7%	7.4%
49	14.8%	3.7%	7.4%
50	14.8%	3.7%	7.4%
51	14.8 %	3.7%	7.4%
52	14.8%	3.7%	7.4%
53	14.8%	3.7%	7.4%
54	14.8%	3.7%	7.4%
55	14.8%	3.7%	7.4%
56	14.8%	3.7%	7.4%
57	14.8%	3.7%	7.4%
58	14.8%	3.7%	7.4%
59	14.8%	3.7%	7.4%
60	14.8%	3.7%	7.4%
61	14.8%	3.7%	7.4%
62	14.8%	3.7%	7.4%
63	14.8%	3.7%	7.4%

Articles 4 and 7

SCHEDULE 4 U.K.Appropriate age-related percentages for appropriate personal pension schemes for the tax year 2009-2010

Column A	Column B	Column C	Column D
Age on last day of preceding tax year	Earnings not exceeding low earnings threshold	Earnings exceeding low earnings threshold but not exceeding upper earnings threshold	Earnings exceeding upper earnings threshold
15	9.4%	2.35%	4.7%
16	9.4%	2.35%	4.7%
17	9.6%	2.4%	4.8%
18	9.8%	2.45%	4.9%
19	9.8%	2.45%	4.9%
20	10.0%	2.5%	5.0%
21	10.2%	2.55%	5.1%
22	10.4%	2.6%	5.2%
23	10.4%	2.6%	5.2%
24	10.6%	2.65%	5.3%
25	10.8%	2.7%	5.4%
26	11.0%	2.75%	5.5%
27	11.2%	2.8%	5.6%
28	11.2%	2.8%	5.6%
29	11.4%	2.85%	5.7%
30	11.6%	2.9%	5.8%
31	11.8%	2.95%	5.9%
32	12.0%	3.0%	6.0%
33	12.0%	3.0%	6.0%
34	12.2%	3.05%	6.1%
35	12.6%	3.15%	6.3%
36	12.8%	3.2%	6.4%
37	13.2%	3.3%	6.6%
38	13.4%	3.35%	6.7%
39	13.6%	3.4%	6.8%
40	14.0%	3.5%	7.0%
41	14.2%	3.55%	7.1%
42	14.4%	3.6%	7.2%
43	14.8%	3.7%	7.4%
44	14.8%	3.7%	7.4%
45	14.8%	3.7%	7.4%
46	14.8%	3.7%	7.4%
47	14.8%	3.7%	7.4%
48	14.8%	3.7%	7.4%
49	14.8%	3.7%	7.4%
50	14.8%	3.7%	7.4%
51	14.8%	3.7%	7.4%
52	14.8%	3.7%	7.4%
53	14.8%	3.7%	7.4%
54	14.8%	3.7%	7.4%
55	14.8%	3.7%	7.4%
56	14.8%	3.7%	7.4%
57	14.8%	3.7%	7.4%
58	14.8%	3.7%	7.4%
59	14.8%	3.7%	7.4%
60	14.8%	3.7%	7.4%
61	14.8%	3.7%	7.4%
62	14.8%	3.7%	7.4%
63	14.8%	3.7%	7.4%

Articles 4 and 7

SCHEDULE 5 U.K.Appropriate age-related percentages for appropriate personal pension schemes for the tax year 2010-2011

Column A	Column B	Column C	[F1 Column D
Age on last day of preceding tax year	Earnings not exceeding low earnings threshold	Earnings exceeding low earnings threshold [F2 but not exceeding upper earnings threshold]	Earnings exceeding upper earnings threshold]
15	9.4%	2.35%	[F1 4.7%
16	9.4%	2.35%	4.7%
17	9.6%	2.4%	4.8%
18	9.8%	2.45%	4.9%
19	9.8%	2.45%	4.9%
20	10.0%	2.5%	5.0%
21	10.2%	2.55%	5.1%
22	10.4%	2.6%	5.2%
23	10.4%	2.6%	5.2%
24	10.6%	2.65%	5.3%
25	10.8%	2.7%	5.4%
26	11.0%	2.75%	5.5%
27	11.2%	2.8%	5.6%
28	11.2%	2.8%	5.6%
29	11.4%	2.85%	5.7%
30	11.6%	2.9%	5.8%
31	11.8%	2.95%	5.9%
32	12.0%	3.0%	6.0%
33	12.2%	3.05%	6.1%
34	12.2%	3.05%	6.1%
35	12.6%	3.15%	6.3%
36	12.8%	3.2%	6.4%
37	13.2%	3.3%	6.6%
38	13.4%	3.35%	6.7%
39	13.6%	3.4%	6.8%
40	14.0%	3.5%	7.0%
41	14.2%	3.55%	7.1%
42	14.6%	3.65%	7.3%
43	14.8%	3.7%	7.4%
44	14.8%	3.7%	7.4%
45	14.8%	3.7%	7.4%
46	14.8%	3.7%	7.4%
47	14.8%	3.7%	7.4%
48	14.8%	3.7%	7.4%
49	14.8%	3.7%	7.4%
50	14.8%	3.7%	7.4%
51	14.8%	3.7%	7.4%
52	14.8%	3.7%	7.4%
53	14.8%	3.7%	7.4%
54	14.8%	3.7%	7.4%
55	14.8%	3.7%	7.4%
56	14.8%	3.7%	7.4%
57	14.8%	3.7%	7.4%
58	14.8%	3.7%	7.4%
59	14.8%	3.7%	7.4%
60	14.8%	3.7%	7.4%
61	14.8%	3.7%	7.4%
62	14.8%	3.7%	7.4%
63	14.8%	3.7%	7.4%]

Textual Amendments

F1 Sch. 5, col. D omitted (E.W.S.) (6.4.2010) by virtue of Pensions Act 2007 (Supplementary Provisions) (No.2) Order 2009 (S.I. 2009/3094) , arts. 1(2) , 3(3)

F2 Words in Sch. 5, col. C omitted (E.W.S.) (6.4.2010) by virtue of Pensions Act 2007 (Supplementary Provisions) (No.2) Order 2009 (S.I. 2009/3094) , arts. 1(2) , 3(2)

Articles 4 and 7

SCHEDULE 6 U.K.Appropriate age-related percentages for appropriate personal pension schemes for the tax year 2011-2012

Column A	Column B	Column C	[F3 Column D
Age on last day of preceding tax year	Earnings not exceeding low earnings threshold	Earnings exceeding low earnings threshold [F4 but not exceeding upper earnings threshold]	Earnings exceeding upper earnings threshold]
15	9.4%	2.35%	[F3 4.7%
16	9.4%	2.35%	4.7%
17	9.6%	2.4%	4.8%
18	9.8%	2.45%	4.9%
19	10.0%	2.5%	5.0%
20	10.0%	2.5%	5.0%
21	10.2%	2.55%	5.1%
22	10.4%	2.6%	5.2%
23	10.4%	2.6%	5.2%
24	10.6%	2.65%	5.3%
25	10.8%	2.7%	5.4%
26	11.0%	2.75%	5.5%
27	11.2%	2.8%	5.6%
28	11.2%	2.8%	5.6%
29	11.4%	2.85%	5.7%
30	11.6%	2.9%	5.8%
31	11.8%	2.95%	5.9%
32	12.0%	3.0%	6.0%
33	12.2%	3.05%	6.1%
34	12.2%	3.05%	6.1%
35	12.6%	3.15%	6.3%
36	12.8%	3.2%	6.4%
37	13.2%	3.3%	6.6%
38	13.4%	3.35%	6.7%
39	13.8%	3.45%	6.9%
40	14.0%	3.5%	7.0%
41	14.2%	3.55%	7.1%
42	14.6%	3.65%	7.3%
43	14.8%	3.7%	7.4%
44	14.8%	3.7%	7.4%
45	14.8%	3.7%	7.4%
46	14.8%	3.7%	7.4%
47	14.8%	3.7%	7.4%
48	14.8%	3.7%	7.4%
49	14.8%	3.7%	7.4%
50	14.8%	3.7%	7.4%
51	14.8%	3.7%	7.4%
52	14.8%	3.7%	7.4%
53	14.8%	3.7%	7.4%
54	14.8%	3.7%	7.4%
55	14.8%	3.7%	7.4%
56	14.8%	3.7%	7.4%
57	14.8%	3.7%	7.4%
58	14.8%	3.7%	7.4%
59	14.8%	3.7%	7.4%
60	14.8%	3.7%	7.4%
61	14.8%	3.7%	7.4%
62	14.8%	3.7%	7.4%
63	14.8%	3.7%	7.4%]

Textual Amendments

F3 Sch. 6, col. D omitted (E.W.S.) (6.4.2010) by virtue of Pensions Act 2007 (Supplementary Provisions) (No.2) Order 2009 (S.I. 2009/3094) , arts. 1(2) , 3(3)

F4 Words in Sch. 6 , col. C omitted (E.W.S.) (6.4.2010) by virtue of Pensions Act 2007 (Supplementary Provisions) (No.2) Order 2009 (S.I. 2009/3094) , arts. 1(2) , 3(2)