Part 5Occupational and personal pension schemes: miscellaneous provisions
Contracting out
I1282Meaning of “working life” in Pension Schemes Act 1993
In section 181 of the Pension Schemes Act 1993 (c. 48) (general interpretation), in subsection (1) for the definition of “working life” substitute—
“working life”, in relation to a person, means the period beginning with the tax year in which the person attains the age of 16 and ending with—
a
the tax year before the one in which the person attains the age of 65 in the case of a man or 60 in the case of a woman, or
b
if earlier, the tax year before the one in which the person dies.