This section has no associated Explanatory Notes
40 In section 16 (meaning of “retirement pension income”), in subsection (1), before paragraph (a) insert—N.I.
“(za)a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 or under Part 1 of the Pensions Act 2014;”.
Commencement Information
I1Sch. 12 para. 40 in operation at 6.4.2016, see s. 53(1)(3)