# Finance Act 2010, Section 68: Pensions: minor corrections


(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/section/68 (the official version)
Page: https://openlegislation.uk/finance-act-2010/section-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.