{
  "url": "https://openlegislation.uk/pensions-act-2007/section-10",
  "json_url": "https://openlegislation.uk/pensions-act-2007/section-10.json",
  "legislation": "ukpga/2007/22",
  "legislation_title": "Pensions Act 2007",
  "legislation_url": "https://openlegislation.uk/pensions-act-2007",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Additional pension: removal of accrual band from 2010-11",
  "text": "(1) Schedule 4A to the SSCBA (additional pension) is amended as follows.\n(2) In Part 2 (surplus earnings factor) in paragraph 2 (calculation of amount where there is a surplus in pensioner's earnings factor)—\n(a) in sub-paragraph (4), after “2009” insert “where the tax year concerned falls before 2010-11 ”;\n(b) after sub-paragraph (4) insert—\n“(4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010-11 or a subsequent tax year is as follows—\nTABLE 2A\nAmount of surplus\nPercentage\nBand 1\nNot exceeding LET\n40\nBand 2\nExceeding LET but not exceeding AUEL\n10\n”;\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In Part 3 (contracted-out employment) in paragraph 5 (calculation of amount A)—\n(a) in sub-paragraph (4), after “2009” insert “ where the tax year concerned falls before 2010-11 ”;\n(b) after sub-paragraph (4) insert—\n“(4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010-11 or a subsequent tax year is as follows—\nTABLE 4A\nAmount of surplus\nPercentage\nBand 1\nNot exceeding LET\n40\nBand 2\nExceeding LET but not exceeding AUEL\n10\n”.\n(4) In paragraph 7 (calculation of amount B second case)—\n(a) in sub-paragraph (4), after “2009” insert “ where the tax year concerned falls before 2010-11 ”;\n(b) after sub-paragraph (4) insert—\n“(4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010-11 or a subsequent tax year is as follows—\nTABLE 6A\nAmount of surplus\nPercentage\nBand 1\nNot exceeding LET\n40\nBand 2\nExceeding LET but not exceeding AUEL\n10\n”.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) For the heading for that Schedule substitute “Additional pension: accrual rates for purposes of section 45(2)(c)”.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 10(2)(c) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 4, 6(1), Sch. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 10(5) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 4, 6(1), Sch. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/22/section/10",
    "retrieved_at": "2026-10-29T09:12:35.975623+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}