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6(1)In section 54(1) of the Social Security Contributions and Benefits Act 1992 (election to defer right to pension), in paragraph (a), the words from “but” to “70” are omitted.
(2)In Schedule 5 to that Act—
(a)in paragraph 2(2), the definition of “period of enhancement” (and the preceding “and”) are omitted, and
(b)for “period of enhancement” (in every other place in paragraphs 2 and 3 where it appears) there is substituted “period of deferment”.
(3)In paragraph 2(3) of that Schedule, for “1/7th per cent.” there is substituted “1/5th per cent.”
(4)In paragraph 8 of that Schedule, sub-paragraphs (1) and (2) are omitted.
(5)Sub-paragraph (1) above shall come into force on 6th April 2010; and sub-paragraphs (2) to (4) above shall have effect in relation to incremental periods beginning on or after that date.
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