4 Modification of section 165
1 Section 165(1) (pension rules) shall be modified as follows.
2 In pension rule 5 after “basis amount for the unsecured pension year” add “or 100% of that amount during the first reference period as defined in paragraph 10(1A) of Schedule 28.”.
3 Section 167(1) (pension death benefit rules) shall be modified as follows.
4 In pension death benefit rule 4 after “basis amount for the unsecured pension year” add “or 100% of that amount during the first reference period as defined in paragraph 24(1A) of Schedule 28.”.