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Paragraph 3 Amendment of Part 11

Original text. Later amendments are not shown.

In Part 11 (pensionable pay, pension contributions and purchase of additional service)—

(a)

in rule 5B (purchase of service during the extended limited period), in paragraph (15), for “31 March 2025” substitute “17 September 2025”,

(b)

in rule 6D (compensation deduction), in paragraph (2), after “(“the compensation scenario”)” insert “, together with interest calculated at the past interest rate and applied to that amount of tax relief as described under rule 6(A)(13) taking into account any tax relief on mandatory special period contributions that has been received through PAYE income”.