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.