186U.K.The Social Security Administration Act 1992 is amended as follows.
187(1)Amend section 139(11) (definitions used in provisions relating to arrangements for council tax benefit) as follows.U.K.
(2)In paragraph (b) of the definition of “war disablement pension” for “subsection (1) of section 315 of the Income and Corporation Taxes Act 1988” substitute “ any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 ”.
(3)In the definition of “war widow’s pension” for “section 315(2)(e) of the Income and Corporation Taxes Act 1988” substitute “ section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003 ”.
188(1)Amend section 159B(6) (effect of alterations affecting state pension credit) as follows.U.K.
(2)In paragraph (b) of the definition of “war disablement pension” for “subsection (1) of section 315 of the Income and Corporation Taxes Act 1988 (c. 1)” substitute “ any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 ”.
(3)In paragraph (b) of the definition of “war widow’s or widower’s pension” for “section 315(2)(e) of the Income and Corporation Taxes Act 1988” substitute “ section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003 ”.
189(1)Amend section 162(5) (destination of national insurance contributions) as follows.U.K.
(2)In paragraph (c) for “emoluments” substitute “ general earnings ”.
(3)In paragraph (ca) for “emoluments” substitute “ general earnings ”.