# Pensions Act (Northern Ireland) 2008, Section 8: Additional pension: removal of accrual band from 2010–11

Extent: N.I.

(1) Schedule 4A to the Contributions and Benefits Act (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/nia/2008/1/section/8 (the official version)
Page: https://openlegislation.uk/pensions-act-northern-ireland-2008/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.