Pensions Act 2004 (c. 35)

Part 5 U.K. Occupational and personal pension schemes: miscellaneous provisions

Contracting out E+W+S

282 Meaning of “working life” in Pension Schemes Act 1993 E+W+S

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.”

Commencement Information

I1 S. 282 in force at 6.4.2005 by S.I. 2005/275, art. 2(7), Sch. Pt. 7