Pensions Act 2007 (c. 22)

SCHEDULES

SCHEDULE 1 E+W+S State pension: consequential and related amendments

Part 6 E+W+S Deemed earnings factors for purposes of additional pension

34 (1) Section 44A of the SSCBA (deemed earnings factors) is amended as follows. E+W+S

(2) Before subsection (1) insert—

“(A1) Subsections (1) to (4) below apply to the first appointed year or any subsequent tax year before 2010-11.”

(3) In subsection (1) (amount of deemed earnings factor for purposes of section 44(6)(za)) after “a relevant year” insert “ to which this subsection applies ”.

(4) After subsection (4) insert—

“(4A) The following do not apply to a pensioner attaining pensionable age on or after 6th April 2010—

(a) the requirement referred to in subsection (2)(d) above, and

(b) subsections (3) and (4) above.”