Related Commentary  

181(1)  In this Act, unless the context otherwise requires–

appropriate scheme”  and“ appropriate scheme certificate”  are to be construed in accordance with section 7B;

Category A retirement pension”  and “Category B retirement pension”  mean the retirement pensions of those descriptions payable under Part II of the Social Security Contributions Benefits Act 1992;

contract of service”  has the same meaning as in section 122(1) of the Social Security Contributions and Benefits Act 1992;

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.