# Pensions Act 2007, Section 10: Additional pension: removal of accrual band from 2010-11

Extent: E+W+S

(1) Schedule 4A to the SSCBA (additional pension) is amended as follows.
(2) In Part 2 (surplus earnings factor) in paragraph 2 (calculation of amount where there is a surplus in pensioner's earnings factor)—
(a) in sub-paragraph (4), after “2009” insert “where the tax year concerned falls before 2010-11 ”;
(b) after sub-paragraph (4) insert—
“(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—
TABLE 2A
Amount of surplus
Percentage
Band 1
Not exceeding LET
40
Band 2
Exceeding LET but not exceeding AUEL
10
”;
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In Part 3 (contracted-out employment) in paragraph 5 (calculation of amount A)—
(a) in sub-paragraph (4), after “2009” insert “ where the tax year concerned falls before 2010-11 ”;
(b) after sub-paragraph (4) insert—
“(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—
TABLE 4A
Amount of surplus
Percentage
Band 1
Not exceeding LET
40
Band 2
Exceeding LET but not exceeding AUEL
10
”.
(4) In paragraph 7 (calculation of amount B second case)—
(a) in sub-paragraph (4), after “2009” insert “ where the tax year concerned falls before 2010-11 ”;
(b) after sub-paragraph (4) insert—
“(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—
TABLE 6A
Amount of surplus
Percentage
Band 1
Not exceeding LET
40
Band 2
Exceeding LET but not exceeding AUEL
10
”.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) For the heading for that Schedule substitute “Additional pension: accrual rates for purposes of section 45(2)(c)”.

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Source: https://www.legislation.gov.uk/ukpga/2007/22/section/10 (the official version)
Page: https://openlegislation.uk/pensions-act-2007/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.