{
  "url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2007/schedule-1/part-2",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2007/schedule-1/part-2.json",
  "legislation": "uksi/2007/366",
  "legislation_title": "The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2007",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2007",
  "path": "schedule/1/part/2",
  "kind": "part",
  "number": "TABLE 2",
  "heading": "WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE A PENSIONABLE AGE OF 65 AND ARE UNDER THAT AGE",
  "text": "Age attained in relevant tax year\nFactor D\nFactor E1\nFactor E2\nFactor F1\nFactor F2\n16\n5.28\n3.57\n4.01\n4.55\n5.12\n17\n5.40\n3.66\n4.10\n4.67\n5.23\n18\n5.52\n3.75\n4.20\n4.79\n5.35\n19\n5.65\n3.85\n4.30\n4.91\n5.47\n20\n5.78\n3.95\n4.39\n5.03\n5.60\n21\n5.91\n4.05\n4.50\n5.16\n5.73\n22\n6.05\n4.15\n4.60\n5.29\n5.86\n23\n6.18\n4.26\n4.70\n5.42\n5.99\n24\n6.32\n4.36\n4.81\n5.56\n6.13\n25\n6.47\n4.48\n4.92\n5.70\n6.27\n26\n6.62\n4.59\n5.03\n5.85\n6.41\n27\n6.77\n4.71\n5.15\n6.00\n6.56\n28\n6.92\n4.83\n5.27\n6.15\n6.71\n29\n7.08\n4.95\n5.39\n6.31\n6.87\n30\n7.25\n5.07\n5.51\n6.47\n7.03\n31\n7.41\n5.20\n5.64\n6.64\n7.19\n32\n7.59\n5.34\n5.77\n6.81\n7.36\n33\n7.76\n5.47\n5.90\n6.98\n7.53\n34\n7.94\n5.61\n6.04\n7.16\n7.70\n35\n8.13\n5.76\n6.18\n7.35\n7.88\n36\n8.39\n5.96\n6.38\n7.60\n8.14\n37\n8.66\n6.16\n6.58\n7.87\n8.40\n38\n8.93\n6.37\n6.79\n8.14\n8.66\n39\n9.21\n6.58\n6.99\n8.41\n8.93\n40\n9.49\n6.79\n7.20\n8.68\n9.20\n41\n9.77\n7.01\n7.41\n8.96\n9.47\n42\n10.05\n7.23\n7.63\n9.24\n9.75\n43\n10.33\n7.45\n7.84\n9.53\n10.03\n44\n10.62\n7.67\n8.06\n9.82\n10.31\n45\n10.91\n7.90\n8.28\n10.11\n10.59\n46\n11.20\n8.13\n8.50\n10.41\n10.87\n47\n11.49\n8.36\n8.72\n10.70\n11.15\n48\n11.86\n8.60\n8.94\n11.07\n11.51\n49\n12.23\n8.84\n9.17\n11.44\n11.87\n50\n12.60\n9.07\n9.39\n11.82\n12.23\n51\n13.04\n9.36\n9.66\n12.26\n12.65\n52\n13.48\n9.65\n9.93\n12.70\n13.07\n53\n13.91\n9.93\n10.20\n13.14\n13.50\n54\n14.34\n10.21\n10.46\n13.58\n13.91\n55\n14.76\n10.48\n10.72\n14.01\n14.32\n56\n15.18\n10.75\n10.96\n14.44\n14.72\n57\n15.59\n11.01\n11.20\n14.86\n15.12\n58\n15.98\n11.27\n11.43\n15.28\n15.50\n59\n16.37\n11.51\n11.65\n15.68\n15.87\n60\n16.74\n11.75\n11.87\n16.08\n16.24\n61\n17.10\n11.98\n12.07\n16.47\n16.59\n62\n17.46\n12.21\n12.27\n16.85\n16.93\n63\n17.80\n12.43\n12.46\n17.22\n17.26\n64\n18.17\n12.64\n12.64\n17.58\n17.58",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/366/schedule/1/part/2",
    "retrieved_at": "2026-10-29T04:05:07.203599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}