# Pensions Act (Northern Ireland) 2008, Paragraph 33


In section 8B of the Pension Schemes Act (reference scheme)—
(a) in subsection (5) (definition of earner's qualifying earnings) in paragraph (b), for “the upper earnings limit for that year multiplied by fifty-three” substitute “ the applicable limit ”;
(b) in subsection (7), before the definition of “normal pension age” insert—
““the applicable limit” means—
(a) in relation to a tax year before the flat rate introduction year, the upper earnings limit for the year multiplied by 53;
(b) in relation to the flat rate introduction year or any subsequent tax year, the upper accrual point;”.

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Source: https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/33 (the official version)
Page: https://openlegislation.uk/pensions-act-northern-ireland-2008/schedule-1/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.