Pensions Act 2014 (c. 19)

SCHEDULES

SCHEDULE 12 State pension: amendments

Part 2 Amendments to do with old state pension system

Category B retirement pensions

74 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”.