Section 68 | Pensions: minor corrections

From legislation.gov.uk

(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—

Table
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—

Table
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.