108 Protected pension age of members re-employed as a result of coronavirus

Section 108 Protected pension age of members re-employed as a result of coronavirus

Finance Act 2020 (2020 c 14) | Legislation
Finance Act 2020 (2020 c 14) | Legislation

108  Protected pension age of members re-employed as a result of coronavirus

(1)     In FA 2004, in Schedule 36 (pension schemes etc), paragraph 22 (rights to take benefit before normal minimum pension age) is amended as follows.

(2)     In sub-paragraph (7F), at the end of paragraph (b) insert “, and

(c)     that

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