Part 3

Other provisions

Pensions: minor corrections
68
1
Section 280(2) of FA 2004 (Part 4: index) is amended as follows.
2
After the definition of “active membership period (in sections 221 to 223)” insert—
additional rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act)
3
In the definition of “basic rate limit”, for “20(2)” substitute “10”.
4
After the entry relating to “higher rate” insert—
higher rate limit | section 10 of ITA 2007
5
The amendments made by subsections (2) and (4) have effect for the tax year 2010-11 and subsequent tax years.
6
The amendment made by subsection (3) has effect for the tax year 2008-09 and subsequent tax years.