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Part H ABATEMENT

United Kingdom

  1. H.1Application of Part H
  2. H.2Abatement of pensions on re-employment: general rules
  3. H.3Abatement of pensions: effect of changes after re-employment
  4. H.4Special rule about annual rate of pay in old service in cases of entitlement to two or more pensions
  5. H.5Adjustment of basic pay in old service
  6. H.6General disregard of effect of abatement

Notes on Schedule 1

Modifications

C1

Schs. 1-3 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2), 10

Commencement

I1

Sch. 1 in force at 6.4.2005, see art. 1