Category B retirement pensions
This section has no associated Explanatory Notes
74In 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”.