43 Payment of minimum contributions to personal pension schemes

Minimum contributions: members of appropriate personal pension schemes

43  Payment of minimum contributions to personal pension schemes

(1)ÌýÌýÌýÌý Subject to the following provisions of this Part, the [Inland Revenue] shall, except in such circumstances [or in respect of such periods] as may be prescribed, pay minimum contributions in respect of an employed earner for any period during which the earner—

(a)ÌýÌýÌýÌý is over the age of 16 but has not attained pensionable age;

(b)ÌýÌýÌýÌý is not a married woman or widow who has made an election which is still operative that

Powered by Lexis+®

Popular documents