Pensions Act 2011 (c. 19)

SCHEDULES

SCHEDULE 3 Consolidation of additional pension

Pension Schemes Act 1993 (c. 48)

11 In section 46A (retirement in tax year after 5th April 2020) (as inserted by section 103(3) of the Pensions Act 2008)—

(a) in subsection (1)(c) for “in tax year after 5th April 2020” substitute “on or after the date specified for the purposes of section 45(2) of that Act”;

(b) in the heading for “in tax year after 5th April 2020” substitute “on or after the specified date”.