{
  "url": "https://openlegislation.uk/pensions-act-1995/schedule-4/paragraph-12",
  "json_url": "https://openlegislation.uk/pensions-act-1995/schedule-4/paragraph-12.json",
  "legislation": "ukpga/1995/26",
  "legislation_title": "Pensions Act 1995",
  "legislation_url": "https://openlegislation.uk/pensions-act-1995",
  "path": "schedule/4/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "In the Income and Corporation Taxes Act 1988—\n(a) in section 187(2) (interpretation), the definition of “pensionable age” is omitted,\n(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 ”.\n(c) in sub-paragraph (2) of paragraph 3A of that Schedule, for “pensionable age” there is substituted—\n“(a) in the case of a man, 65, and\n(b) in the case of a woman, 60.”, and\n(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. ”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/26/schedule/4/paragraph/12",
    "retrieved_at": "2026-10-29T09:33:00.251754+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."
}