Paragraph 1

after the definition of “the Taxes Act 1988” there shall be inserted:

• ““the Welfare Act 1999” means the Welfare Reform and Pensions Act 1999^f1 or corresponding Northern Ireland legislation and references to legislation under that Act also refer to corresponding Northern Ireland legislation;#”;

after the definition of “maximum pension” there shall be inserted:

““pension debit” means a debit under section 29(1)(a) of the Welfare Act 1999;”.