OpenLegislation

Paragraph 65 I1I2

Northern Ireland

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

(1)

Section 53 of that Act (elections to pay contributions equivalent premiums) is amended as follows.

(2)

In subsection (4)f1 for “the Department considers” and “it” there are substituted respectively “the Inland Revenue consider” and “they”.

(3)

After subsection (4) there is added—

“(5)

In this section “prescribed” means prescribed by regulations made by the Secretary of State.”.

Annotations

Commencement

I1

Sch. 1 para. 65 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

I2

Sch. 1 para. 65 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

Footnotes

f1

Subsection (4) was amended by paragraph 14 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.