Paragraph 12

In the M1Income and Corporation Taxes Act 1988—

(a)

in section 187(2) (interpretation), the definition of “pensionable age” is omitted,

(b)

in the words following paragraph (d) of paragraph 2 of Schedule 10 (retention of shares in connection with profit sharing schemes), for “to pensionable age” there is substituted “ in the case of a man, to the age of 65, and in the case of a woman, to the age of 60 ”.

(c)

in sub-paragraph (2) of paragraph 3A of that Schedule, for “pensionable age” there is substituted—

“(a)
in the case of a man, 65, and
(b)
in the case of a woman, 60.”, and

(d)

in sub-paragraph (4) of that paragraph, for “pensionable age” there is substituted “ in the case of a man, 65, and in the case of a woman, 60. ”

Annotations

Marginal citations

M1: 1988 c. 1.

Notes on Schedule 4

Textual amendments

F1: Sch. 4 heading substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 3 para. 3

Extent

E1: The amendment by this Act of an enactment which extends to Northern Ireland extends also to Northern Ireland see s. 178(1)(2)(3).