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SCHEDULES

SCHEDULE 7ADDITIONAL PENSION: CONSEQUENTIAL AMENDMENTS

The Pension Schemes (Northern Ireland) Act 1993 (c. 49)

13.—(1) Paragraph 2 of Schedule 3 (priority in bankruptcy etc.: employee’s contributions to occupational pension scheme) is amended as follows.

(2) In sub-paragraph (5), in paragraph (b) of the definition of “reckonable earnings”, for “the applicable limit” substitute “the upper accrual point”.

(3) Omit sub-paragraph (6).

(4) The amendments made by this paragraph have effect in relation to payments made in a tax week falling in 2009–10 or any subsequent tax year.