10 Additional pension: removal of accrual band from 2010–11

Additional pension: simplification of accrual rates

10  Additional pension: removal of accrual band from 2010–11

(1)     Schedule 4A to the SSCBA (additional pension) is amended as follows.

(2)     In Part 2 (surplus earnings factor) in paragraph 2 (calculation of amount where there is a surplus in pensioner's earnings factor)—

(a)     in sub-paragraph (4), after “2009” insert “where the tax year concerned falls before 2010–11”;

(b)

Powered by Lexis+®

Popular documents