Paragraph 74 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 12 para. 79 repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1 Sch. 12 para. 31(3) omitted by Pension Schemes Act 2015 Sch. 1 para. 11(a) Sch. 12 para. 87 repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1 Sch. 12 para. 87 repealed by Welfare Reform Act 2009 Sch. 7 Pt. 3 Sch. 12 para. 82 repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1 Sch. 12 para. 80 repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1 Sch. 12 para. 83 repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1 In section 172(3) (exceptions from tax), for “earnings threshold” substitute “ secondary threshold ”. ← Paragraph 73 Paragraph 74 Paragraph 75 →