{
  "url": "https://openlegislation.uk/pensions-act-northern-ireland-2008/section-8",
  "json_url": "https://openlegislation.uk/pensions-act-northern-ireland-2008/section-8.json",
  "legislation": "nia/2008/1",
  "legislation_title": "Pensions Act (Northern Ireland) 2008",
  "legislation_url": "https://openlegislation.uk/pensions-act-northern-ireland-2008",
  "path": "section/8",
  "kind": "section",
  "number": "8",
  "heading": "Additional pension: removal of accrual band from 2010–11",
  "text": "(1) Schedule 4A to the Contributions and Benefits Act (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": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 8(2)(c) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 116, 118(2)(c), Sch. 10 Pt. 6"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 8(5) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 116, 118(2)(c), Sch. 10 Pt. 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2008/1/section/8",
    "retrieved_at": "2026-10-29T20:21:29.509161+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."
}