Articles 3(4) and 6(4)

SCHEDULE 1 Appropriate age-related percentages for money purchase contracted-out schemes for the 2012-2013 tax year

Age on last day of preceding tax year	Appropriate age-related percentage
15	2.4%
16	2.5%
17	2.5%
18	2.6%
19	2.7%
20	2.7%
21	2.8%
22	2.9%
23	2.9%
24	3.0%
25	3.1%
26	3.1%
27	3.2%
28	3.3%
29	3.4%
30	3.4%
31	3.5%
32	3.6%
33	3.7%
34	4.1%
35	4.2%
36	4.3%
37	4.4%
38	4.5%
39	4.7%
40	4.8%
41	5.0%
42	5.1%
43	5.7%
44	5.9%
45	6.0%
46	6.2%
47	6.3%
48	6.5%
49	6.6%
50	6.9%
51	7.3%
52	7.4%
53	7.4%
55	7.4%
56	7.4%
57	7.4%
58	7.4%
59	7.4%
60	7.4%
61	7.4%
62	7.4%
63	7.4%