SCHEDULE 1TRANSFER OF CERTAIN FUNCTIONS, ETC.

The Pensions Act

78

1

Schedule 5 to that Act (transitional provisions and savings) is amended as follows.

2

In paragraph 14(3)—

a

for “Department has” there is substituted “Inland Revenue have”,

b

for “it subsequently ascertains” there is substituted “they subsequently ascertain”,

c

in paragraph (a), for “Department”, in both places where it occurs, and “it”, there are substituted respectively “Inland Revenue” and “they”, and

d

in paragraph (b), for “the Department”, in the first, second and third place where it occurs, there is substituted respectively “Inland Revenue”, “they” and “them”.

3

After paragraph 14(3) there is added—

4

In this paragraph “prescribed” means prescribed by regulations made by the Secretary of State.