SCHEDULES

[F1 SCHEDULE 4A E+W+S[F2 Additional pension: accrual rates for purposes of section 45(2)(c)]

Textual Amendments

F1 Sch. 4A inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 4; S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F2 Sch. 4A heading substituted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(6), 30(3)

Part III E+W+S Contracted-out employment etc

Introduction E+W+S

3 (1) This Part of this Schedule applies if the following condition is satisfied in relation to each tax week in the tax year concerned. E+W+S

(2) The condition is that any earnings paid to or for the benefit of the pensioner in the tax week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme or by an appropriate personal pension scheme.

(3) If the condition is satisfied in relation to one or more tax weeks in the tax year concerned, Part II of this Schedule does not apply in relation to the year.]