Amendments to Schedule 7 (Retirement Benefits) U.K.

26.  In paragraph 3 of Schedule 7—

(a) in sub-paragraph (3)(b) omit all the words up to but not including “or”;

(b) for sub-paragraph (4)(a), substitute—

“(a) is made within two years after the end of pensionable employment, and”;

(c) in sub-paragraph (4)(b) omit “except where P satisfies condition 2 because P falls within sub-paragraph (3)(b),”.