SCHEDULES
SCHEDULE 1STATE PENSION: CONSEQUENTIAL AND RELATED AMENDMENTS
PART 6DEEMED EARNINGS FACTORS FOR PURPOSES OF ADDITIONAL PENSION
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In section 22 of the Contributions and Benefits Act (earnings factors) at the end of subsection (2A) (derivation of earnings factors for purposes of calculating additional pension) insert— “
This subsection does not affect the operation of sections 44A and 44B below (deemed earnings factors).
”
.
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1
Section 44A of the Contributions and Benefits Act (deemed earnings factors) is amended as follows.
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.