8(1)  For the purposes of section 7the applicable year of assessment”  has the meaning given by this section.

8(2)  Subject to subsections (5) to (7), the applicable year of assessment is–

(a)the year of assessment in which the first benefit payment day falls, or

(b)if P dies before the beginning of that year of assessment, the year of assessment in which P dies.

8(3)  For the purposes of subsection (2) “the first benefit payment day”  is, subject to subsections (4), (4A) and (4B), the day as from which P's–

(a)Category A or Category B retirement pension,

(b)shared additional pension, or

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