xmlns:atom="http://www.w3.org/2005/Atom"
46(1)Section 42A of the Pension Schemes Act 1993 (reduced rates of Class 1 contributions and rebates for members of money purchase contracted-out schemes) is amended as follows.
(2)In subsection (3), for “Secretary of State” there is substituted “Inland Revenue”.
(3)In subsection (5)—
(a)for “Secretary of State” there is substituted “Inland Revenue”, and
(b)for “pays”, “he” and “is”, in each place where they occur, there are substituted respectively “pay”, “they” and “are”.