Related Commentary  Related HMRC Manuals

23A(1)  This section applies to the following benefits–

(a)a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010;

(b)a Category B retirement pension payable by virtue of section 48A or 48AA below in a case where the contributor concerned attains pensionable age on or after that date;

(c)a Category B retirement pension payable by virtue of section 48B below in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date;

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