SCHEDULES
SCHEDULE 12State pension: amendments
Part 2Amendments to do with old state pension system
74Category B retirement pensions
In section 577 of the Income Tax (Earnings and Pensions) Act 2003 (United Kingdom social security pensions), in the definition of “state pension” in subsection (2)—
a
in paragraph (a), after “48A,” insert “48AA,”;
b
in paragraph (b), after “1992” insert “or any provision under the law of Northern Ireland that corresponds to section 48AA of SSCBA 1992”.