SCHEDULES

SCHEDULE 4TRANSITION RELATING TO PART 1

Post-commencement up-rating of incapacity benefit and severe disablement allowance

10

Regulations may provide for section 132 of the Administration Act (annual up-rating of benefits), so far as relating to—

a

incapacity benefit under section 30A of the Contributions and Benefits Act, or

b

severe disablement allowance,

to have effect with prescribed modifications in relation to tax years beginning on or after the appointed day.