279 Other definitions
Finance Act 2004 (2004 c 12) | Legislation

279  Other definitions

(1)     In this Part—

[“abatement”, in relation to a scheme pension [to which a person has become entitled] under a public service pension scheme, means the reduction of the pension (including its reduction to nil) in accordance with the rules of the pension scheme by reason of [the person's employment] in public service,]

“the Board of Inland Revenue” means the Commissioners of Inland Revenue,

...

[“consumer prices index” means—

(a)     the general index for consumer prices published by the Statistics Board, or

(b)     if that index is not published for a relevant month, any substituted index or index figures published by the Statistics Board,]

“employee” and “employer” have the same meaning as in the employment income Parts of ITEPA 2003 (see sections 4 and 5 of that Act) but include (respectively) a former employee and a former employer (and “employment” is to be read accordingly),

“the Inland Revenue” means any officer of the Board of Inland Revenue,

[“normal minimum pension age” means—

(a)     in relation to, and to a member of, a pension scheme that is not a uniformed services pension scheme—

(i)     before 6 April 2010, 50,

(ii)     on and after that

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