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Pensions Act (Northern Ireland) 2012

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1.—(1) Section 45 (the additional pension in a Category A retirement pension) is amended as follows.

(2) In subsection (2) (as amended by section 81(3) of the Pensions (No. 2) Act (Northern Ireland) 2008) for “6th April 2020” substitute “a date specified for the purposes of this subsection by order (“the specified date”)”.

(3) In subsection (2A) (as inserted by section 81(4) of the Pensions (No. 2) Act (Northern Ireland) 2008)—

(a)in the opening words for “a tax year after 5th April 2020” substitute “the tax year beginning with the specified date or a subsequent tax year”;

(b)in paragraph (a) for “flat rate introduction” substitute “additional pension consolidation”;

(c)for paragraph (b) substitute—

“(b)in relation to the additional pension consolidation year and subsequent years, the weekly equivalent of the amount calculated in accordance with Schedule 4B to this Act.”.

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