Extent Information
E1Sch. 1 extends to Northern Ireland for certain purposes see s. 28(5)(a)
3In section 638 of the Income and Corporation Taxes Act 1988 (other restrictions on approval of personal pension schemes), in subsection (6)(c) for “Secretary of State” there is substituted “ Board ”.
Commencement Information
I1Sch. 1 para. 3 wholly in force at 1.4.1999; Sch. 1 in force for certain purposes at Royal Assent see s. 28(2)(a); Sch. 1 para. 3 in force at 1.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(b), Sch. 2
4(1)Section 649 of the Income and Corporation Taxes Act 1988 (minimum contributions under section 43 of the Pension Schemes Act 1993) is amended as follows.
(2)In subsection (1), for “Secretary of State pays” there is substituted “ Board pay ”.
(3)In subsection (3), for “Secretary of State” there is substituted “ Board ”.
(4)In subsection (4), paragraphs (a) and (b) are omitted.
(5)For subsection (5) there is substituted—
“(5)The Board shall pay into the National Insurance Fund out of money provided by Parliament the amount of any increase attributable to this section in the sums paid out of that Fund under the Pension Schemes Act 1993.”
(6)In subsection (6)(a), for “references to the Secretary of State” there is substituted “ in subsections (1) and (3) references to the Board ”.
Commencement Information
I2Sch. 1 para. 4 wholly in force at 1.4.1999; Sch. 1 in force for certain purposes at Royal Assent see s. 28(2)(a); Sch. 1 para. 4 in force at 1.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(b), Sch. 2