Paragraph 11 F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 4B para. 1(1) words inserted by Pensions Act (Northern Ireland) 2012 Sch. 3 para. 5(2)(a)
Sch. 4B para. 1(1)(a) words inserted by Pensions Act (Northern Ireland) 2012 Sch. 3 para. 5(2)(b)
Sch. 4B para. 1(1)(b) words inserted by Pensions Act (Northern Ireland) 2012 Sch. 3 para. 5(2)(b)
Sch. 4B para. 1(2) words inserted by Pensions Act (Northern Ireland) 2012 Sch. 3 para. 5(2)(b)
Sch. 4B para. 11 words inserted by Pensions Act (Northern Ireland) 2012 Sch. 3 para. 5(3)

The Department may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d) above—

(a)

in cases where the circumstances relating to the pensioner change in the course of the year, and

(b)

in such other cases as the Department thinks fit.

Annotations

F1: Sch. 4B inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 1