Social Security Act 1989 (c. 24)

(The document as of February, 2008)

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(d) "public service scheme" has the meaning given by section 51(3)(b) of the 1973 Act;

(e) "service-related benefits" means benefits, in the form of pensions or otherwise, payable in money or money's worth in respect of--

(i) termination of service;

(ii) retirement, old age or death;

(iii) interruptions of service by reason of sickness or invalidity;

(iv) accidents, injuries or diseases connected with employment;

(v) unemployment; or

(vi) expenses incurred in connection with children or other dependants;

and includes, in the case of a member who is an employed earner, any other benefit so payable to or in respect of the member in consequence of his employment.

Extension of ban on compulsory membership

8 Section 15(1) of the 1986 Act (which renders void any provision making membership of a pension scheme compulsory for an employed earner) shall apply in relation to a self-employed earner as it applies in relation to an employed earner, but with the substitution for references to a personal pension scheme of references to an employment-related benefit scheme which would be such a pension scheme if self-employed earners were regarded as employed earners.

Jurisdiction

9 (1) The court, on the application of any person interested, shall have jurisdiction to determine any question arising as to--

(a) whether any provision of an employment-related benefit scheme does or does not comply with the principle of equal treatment; or

(b) whether, and with what effect, any such provision is overridden by paragraph 3 above.

(2) In sub-paragraph (1) above "the court" means--

(a) in England and Wales, the High Court or a county court; and

(b) in Scotland, the Court of Session or the sheriff court.

(3) An application under sub-paragraph (1) above may be commenced in a county court notwithstanding--

(a) any financial limit otherwise imposed on the jurisdiction of such a court; or

(b) that the only relief claimed is a declaration or an injunction.

Interpretation

10 Expressions other than "benefit" which are used in this Part of this Schedule and in the principal Act have the same meaning in this Part of this Schedule as they have in that Act.

Supplemental

11 In consequence of the foregoing provisions of this Schedule--

(a) sections 53 to 56 of the Pensions Act (equal access to schemes for men and women), and

(b) section 64(3)(dd) of the 1973 Act (functions of the Occupational Pensions Board relating to equal access),

shall cease to have effect.

Future repeal of actuarial provisions

12 The Secretary of State may by order repeal paragraph 2(4)(a)(i) above; and if and to the extent that he has not done so before 30th July 1999 it shall cease to have effect on that date.

Part II Amendment of Enactments Relating to Employment

Equal Pay Act 1970 (c. 41)

13 In section 6 of the Equal Pay Act 1970 (equality clauses and pensions etc) in subsection (1A)(a) for the words following "1975)" there shall be substituted the words "which is also an employment-related benefit scheme, within the meaning of Schedule 5 to the Social Security Act 1989, so far as those terms relate to any matter in respect of which the scheme has to comply with the principle of equal treatment in accordance with that Schedule; but".

Sex Discrimination Act 1975 (c. 65)

14 (1) In section 4(1) of the Sex Discrimination Act 1975 (victimisation of complainants etc)--

(a) in paragraphs (a), (b) and (c) after the words "Equal Pay Act 1970" there shall be inserted the words "or Part I of Schedule 5 to the Social Security Act 1989"; and

(b) at the end of paragraph (d) there shall be added the words "or proceedings under Part I of Schedule 5 to the Social Security Act 1989".

(2) In section 6 of that Act, in subsection (4) (disapplication of certain provisions in relation to death or retirement) for the words from "except" to "retirement, they" there shall be substituted the words " except as provided in subsections (4A) and (4B) below.

(4A) Subsection (4) does not prevent the application of subsections (1)(b) and (2) to provision in relation to retirement in so far as those subsections " .

(3) After subsection (4A) of that section there shall be inserted--

" (4B) Subsection (4) does not prevent the application of subsections (1)(b) and (2) to provision in relation to death or retirement in so far as those subsections render it unlawful for a person to discriminate against a woman--

(a) in such of the terms on which he offers her employment as make provision in relation to the way in which he will afford her access to any benefits, facilities or services under an occupational pension scheme; or

(b) in the way he affords her access to any such benefits, facilities or services; or

(d) by subjecting her to any detriment in connection with any such scheme;

but an act of discrimination is rendered unlawful by virtue of this subsection only to the extent that the act relates to a matter in respect of which an occupational pension scheme has to comply with the principle of equal treatment in accordance with Part I of Schedule 5 to the Social Security Act 1989.

(4C) In the application of subsection to discrimination against married persons of either sex, Part I of Schedule 5 to the Social Security Act 1989 shall be taken to apply to less favourable treatment of married persons on the basis of their marital status as it applies in relation to less favourable treatment of persons on the basis of sex, and references to persons of either sex shall be construed accordingly. "

(4) At the end of that section there shall be added--

" (8) In this section "occupational pension scheme" means an occupational pension scheme, within the meaning of the Social Security Pensions Act 1975, which is also an employment-related benefit scheme, within the meaning of Schedule 5 to the Social Security Act 1989. "

Employment Protection (Consolidation) Act 1978 (c. 44)

15 In section 45 of the Employment Protection (Consolidation) Act 1978 at the end of subsection (2) (rights on return to work after maternity absence) there shall be added the words "but subject to the requirements of paragraph 5 of Schedule 5 to the Social Security Act 1989 (credit for the period of absence in certain cases)."

Section 24.

SCHEDULE 6 Occupational and Personal Pensions

Social Security Act 1973 (c. 38)

1 Section 51(7) of the 1973 Act (which provides for regulations freeing earners from liability to join pension schemes of certain kinds and which is superseded by section 15 of the 1986 Act) shall cease to have effect.

2 (1) At the beginning of subsection (2) of section 58 of that Act (meaning of "linked qualifying service") there shall be inserted the words "Subject to subsections (2A) and (2B) below" and after that subsection there shall be inserted--

" (2A) Only so much of the earlier period as is a period of service in respect of which there accrued under the first scheme any of the rights transferred to the second scheme shall be linked qualifying service in relation to the later period of service.

(2B) As respects any case where the rules of a scheme provide--

(a) that an earner is not entitled to become a member unless he satisfies specified conditions, but

(b) that, if he becomes a member, rights are to accrue to him in respect of periods of service before he satisfied any such conditions,

regulations may provide for any such periods to be treated, in such cases and to such extent as may be prescribed, as linked qualifying service with later periods of service. "

(2) In section 99(1) of that Act (interpretation) in the definition of "linked qualifying service" for the words "section 58(2)" there shall be substituted the words "section 58(2), (2A) and (2B)".

3 In section 64 of that Act (modification of occupational pension schemes by order of the Occupational Pensions Board) after subsection (10) there shall be inserted--

" (10A) Regulations may provide that in prescribed circumstances subsection (7) above shall not apply or shall apply with prescribed modifications. "

4 In Schedule 16 to that Act (preservation of benefit under occupational schemes)--

(a) in paragraph 2, for the words "his wife or widow" there shall be substituted the words "the member's wife or husband, widow or widower";

(b) in paragraph 15(2) and (3)(a) for the words "member's widow or a dependant of his" there shall be substituted the words "widow or widower or a dependant of the member";

(d) in paragraph 17(1), for the words "his widow or a dependant" there shall be substituted the words "a member's widow or widower or dependant".

Social Security Pensions Act 1975 (c. 60)

5 In section 35 of the Pensions Act (earner's guaranteed minimum) after subsection (2) there shall be inserted--

" (2A) Where the amount of a person's earnings for any period is relevant for any purpose of subsection (1) or (2) above and the Secretary of State is satisfied that records of those earnings have not been maintained or retained or are otherwise unobtainable, he may for that purpose--

(a) compute, in such manner as he thinks fit, an amount which shall be regarded as the amount of those earnings; or

(b) take their amount to be such sum as he may specify in the particular case. "

6 (1) In section 41A of that Act (protection of earners' pensions) in subsection (1C) (which defines the "relevant aggregate") after paragraph (c) there shall be added the words " and

(d) in the case of an earner whose later earnings level is higher than his termination earnings level, the later earnings addition. "

(2) After subsection (2) there shall be inserted--

" (2A) In this section "the later earnings addition" means an amount equal to the difference between the relevant sum and what that sum would have been had the benefits in question been calculated by reference to the earner's later earnings level.

(2B) In this section--

"later earnings level" means the level of earnings by reference to which the benefits which constitute the relevant sum would have been calculated had the termination of employment date fallen on the cessation date;
"termination earnings level" means the level of earnings by reference to which those benefits would have been calculated had the cessation date fallen on the termination of employment date; and
"the cessation date" means the earlier of--

(a) the date on which the earner ceased to be employed in relevant employment; and

(b) the relevant date, within the meaning of subsection (1) above. "

(3) In subsection (11) (definitions) for the words ""short service benefit" is" there shall be substituted the words ""relevant employment" and "short service benefit" are".

7 (1) In section 41B of that Act (protection of widows' pensions) in subsection (1A) (which defines the "relevant aggregate") after paragraph (c) there shall be added the words " and

(d) in a case where the earner's later earnings level was higher than his termination earnings level, the later earnings addition. "

(2) After subsection (3) there shall be inserted--

" (3A) In this section "the later earnings addition" means an amount equal to the difference between the relevant sum and what that sum would have been had the pension in question been calculated by reference to the earner's later earnings level.

(3B) In this section--

"later earnings level" means the level of earnings by reference to which the pension which constitutes the relevant sum would have been calculated had the termination of employment date fallen on the cessation date;
"termination earnings level" means the level of earnings by reference to which that pension would have been calculated had the cessation date fallen on the termination of employment date; and
"the cessation date" means the earlier of--

(a) the date on which the earner ceased to be employed in relevant employment; and

(b) the date which, in relation to the earner, was the relevant date within the meaning of section 41A(1) above. "

(3) After subsection (5) of that section there shall be inserted--

" (6) In this section "relevant employment" shall be construed in accordance with Schedule 16 to the [1973 c. 38.] Social Security Act 1973. "

8 (1) In section 41C of that Act (which, among other things, provides for sections 41A and 41B to override provisions of pension schemes) in subsection (3) (exceptions)--

(a) in paragraph (a)(ii) the words "or 39 above" shall be omitted; and

(b) after paragraph (c) there shall be added the words " and

(d) any provision of a scheme to the extent that it deals with commutation of the whole or part of a pension. "

(2) Sub-paragraph (1) above shall be deemed to have come into force on 1st November 1986 (the date on which the repeal of section 39(2) and (3) of that Act took effect).

9 (1) In section 43 of that Act (which relates to the premium on termination of contracted-out employment) after subsection (1A) there shall be inserted--

" (1B) Where the amount of a person's earnings for any period (whether before or after the passing of this Act) is relevant for any purpose of subsection (1) or (1A) above and the Secretary of State is satisfied that records of those earnings have not been maintained or retained or are otherwise unobtainable, he may for that purpose--

(a) compute, in such manner as he thinks fit, an amount which shall be regarded as the amount of those earnings; or

(b) take their amount to be such sum as he may specify in the particular case.

(1C) Where--

(a) the Secretary of State subsequently ascertains the amount of those earnings, and

(b) it appears to him that the amount of the premium would have been different if he had not made the calculation on the basis described in subsection (1A) above,

he shall refund to the prescribed person the amount by which it would have been less or, as the case may be, the prescribed person shall pay to the Secretary of State the amount by which it would have been more. "

(2) At the beginning of subsection (2A) of that section (meaning of "linked qualifying service") there shall be inserted the words "Subject to subsection (2B) below" and after that subsection there shall be inserted--

" (2B) Only so much of the earlier period as is a period of service in respect of which there accrued under the first scheme any of the rights transferred to the second scheme shall be linked qualifying service in relation to the later period of service. "

(3) In section 66(1) of that Act (interpretation) in the definition of "linked qualifying service" for the words "section 43(2A)" there shall be substituted the words "section 43(2A) and (2B)".

10 (1) In section 44 of that Act (premium on termination of contracted-out scheme) for subsection (5A) (earnings deemed to equal upper earnings limit where their amount is not readily ascertainable) there shall be substituted--

" (5A) Where, in calculating the costs referred to in subsection (5) above, the Secretary of State cannot readily ascertain the amount of any earnings in a tax week, he may for the purpose of calculating those costs--

(a) compute, in such manner as he thinks fit, an amount which shall be regarded as the amount of those earnings, or

(b) take their amount to be such sum as he may specify in the particular case,

and he may certify the costs accordingly. "

(2) In subsection (5B) of that section (refund where true amount of earnings ascertained)--

(a) in paragraph (b) for the word "less" there shall be substituted the word "different"; and

(b) at the end of that subsection there shall be added the words "or, as the case may be, the prescribed person shall pay to the Secretary of State the amount by which it would have been more."

11 In section 44A(1) of that Act (circumstances in which transfer premiums may be paid) for paragraph (c) there shall be substituted--

" (c) the scheme to which his accrued rights are transferred is neither a contracted-out scheme nor one which was formerly contracted-out and in respect of which the Occupational Pensions Board have duties under section 49 below at the time of the transfer; and " .

12 In section 45(3) of that Act (election as to method of computation where guaranteed minimum pension excluded from full revaluation)--

(a) the words "unless the person liable for the premium elects in the prescribed manner that this subsection shall not apply" shall cease to have effect; and

(b) after paragraph (b) of that subsection there shall be added the words--"but this subsection shall not apply in any case where its application would result in the amount of the premium being greater than it would have been apart from this subsection."

13 (1) In section 52A of that Act (Secretary of State to specify revaluation percentage) in subsection (3) for the words from ", in the light" onwards there shall be substituted the words "to be the percentage increase in the general level of prices obtaining in Great Britain during the period which is the reference period in relation to that revaluation period, estimated in such manner as he thinks fit."

(2) For subsection (8) of that section (calculation of revaluation percentage where price increases exceed 5 per cent. per annum) there shall be substituted--

" (8) Where, apart from this subsection, the revaluation percentage in relation to a revaluation period would exceed the maximum rate, the Secretary of State shall instead specify as the revaluation percentage for that period a percentage equal to the maximum rate.

(9) For the purposes of subsection (8) above, "the maximum rate", in relation to a revaluation period, is--

(a) in the case of a revaluation period of 12 months, 5 per cent.; and

(b) in any other case, the percentage that would be the revaluation percentage had the general level of prices increased at the rate of 5 per cent. compound per annum during the reference period in question. "

14 In section 52C(1) of that Act (discharge of scheme's liability to provide benefits etc) paragraph (b) shall have effect, and be deemed always to have had effect, with the words following sub-paragraph (i) set out as follows--

" (ii) short service benefit, or an alternative to short service benefit,

for or in respect of that person being appropriately secured; and " .

Social Security (Miscellaneous Provisions) Act 1977 (c. 5)

15 In section 21 of the [1977 c. 5.] Social Security (Miscellaneous Provisions) Act 1977 (election as to method of computation where guaranteed minimum pension preserved under approved arrangements) in subsection (1)--

(a) the words "unless the prescribed person otherwise elects in the prescribed manner" shall cease to have effect; and

(b) after paragraph (b) there shall be added the words--

" but this subsection shall not apply in any case where the application of those provisions would result in the amount of the guaranteed minimum being greater than it would have been apart from this subsection. "

Social Security Act 1986 (c. 50)

16 In section 9(4) of the 1986 Act (which specifies provisions of the Pensions Act relating to guaranteed minimum pensions which are to be construed as if "widow" included "widower")--

(a) in paragraph (f), after the words "section 41B(1)(c)" there shall be inserted "and (i)"; and

(b) after paragraph (h) there shall be inserted--

" (i) paragraphs 8(b) and 13(6) of Schedule 1A " .

17 The following section shall be inserted after section 17 of that Act--

" 17A Reciprocity with other countries

(1) Section 143 of the Social Security Act 1975 (Orders in Council providing for reciprocity) shall apply as if any reference to that Act included a reference to this Part of this Act.

(2) An Order in Council made by virtue of subsection (1) above may, in particular, provide for the Secretary of State to make payments for any period beginning on or after 6th April 1987 and may make provision with respect to any matters relating to payments so made. "

18 In section 87(1) of that Act (provisions which extend to Northern Ireland) in paragraph (a) for the words "section 17(2)" there shall be substituted the words "section 17(1) and (2)".

19 (1) In Schedule 1 to that Act (appropriate personal pension schemes) in sub-paragraphs (4) and (5) of paragraph 7 (calculation and verification of value of protected rights such as are mentioned in sub-paragraph (2) of that paragraph) the words "such as are mentioned in sub-paragraph (2) above" shall be omitted.

(2) In paragraph (a) of sub-paragraph (4) of that paragraph, after the word "shall" there shall be inserted the words "in the case of any such protected rights as are mentioned in sub-paragraph (2) above".

20 (1) For paragraph 8 of that Schedule there shall be substituted--

" 8 The rules shall provide for effect to be given to the protected rights of a member--

(a) in any case where sub-paragraph (2) of paragraph 9 below so requires, by the purchase of such an annuity as is mentioned in that sub-paragraph, and

(b) in any other case, in such of the ways permitted by that paragraph as the rules may specify,

and they shall not provide for any part of a member's protected rights to be discharged otherwise than in accordance with that paragraph. "

(2) Sub-paragraph (2) of paragraph 9 of that Schedule (cases in which protected rights may be given effect by purchase of annuity) shall be amended as follows--

(a) at the beginning there shall be inserted the words "Subject to sub-paragraphs (4) and (6) below"; and

(b) for the words "effect may be given to protected rights" there shall be substituted the words "then, except to the extent that effect is given to protected rights in accordance with sub-paragraph (3) below, effect shall be given to those rights".

(3) After sub-paragraph (7) of that paragraph (half rate pension or annuity for earner's widow or widower etc) there shall be inserted--

" (7A) As respects the period of 5 years beginning with the commencement of the pension or annuity referred to in sub-paragraph (7) above, that sub-paragraph shall have effect in relation to that pension or annuity as if the words "at least" were inserted immediately before the words "one-half" in paragraph (b)(i). "

The Occupational Pension Schemes (Contracting-out) Regulations 1984 (S.I.1984/380)

21 (1) In regulation 22 of the Occupational Pension Schemes (Contracting-out) Regulations 1984 (additional requirement alternative to limited revaluation premium) in paragraphs (3A) and (7A) (which were inserted by regulation 2 of the [S.I. 1988/475.] Contracting-out (Miscellaneous Amendments) Regulations 1988 and which provide for the rate of increase to be 7½ per cent. in certain cases) for the words "and in relation to another scheme," there shall be substituted the words "(and whether in relation to the same or another scheme)".

(2) The amendment by sub-paragraph (1) above of a provision contained in regulations shall not be taken to have prejudiced any power to make further regulations revoking or amending that provision.

(3) This paragraph shall be deemed to have come into force on 6th April 1988.

Section 26.

SCHEDULE 7 Pre-consolidation Amendments

Social Security Act 1973 (c. 38)

1 In section 58(2) of the 1973 Act (linked qualifying service) the word "and" shall be inserted at the end of paragraph (a).

Social Security Act 1975 (c. 14)

2 (1) In section 4 of the principal Act, for subsection (3) (persons liable to pay Class 1 contributions) there shall be substituted the following--

" (3) The primary and secondary contributions referred to in subsection (2) above are payable as follows--

(a) the primary contribution shall be the liability of the earner; and

(b) the secondary contribution shall be the liability of the secondary contributor;

but nothing in this subsection shall prejudice the provisions of paragraph 3 of Schedule 1 to this Act relating to the manner in which the earner's liability falls to be discharged. "

(2) In subsection (6C) of that section (amount of secondary Class 1 contribution) for the words "the amount of a secondary Class 1 contribution" there shall be substituted the words "where a secondary Class 1 contribution is payable, the amount of that contribution".

3 In section 7A(3) of that Act (late paid Class 2 contributions)--

(a) the words "Class 2" shall be omitted in each place where they occur;

(b) for the words "from the week" there shall be substituted the words "beginning with the week"; and

4 In section 8(2C) of that Act (late paid Class 3 contributions) for the words "any amount" there shall be substituted the words "any other amount".

5 In section 9 of that Act (Class 4 contributions recoverable under Tax Acts)--

(a) in subsection (1), after "payable", where first occurring, there shall be inserted the words "for any tax year";

(b) in that subsection, for the words from "any year" to "1975" there shall be substituted the words "the year of assessment corresponding to that tax year"; and

" For the purposes of this section the year of assessment which corresponds to a tax year is the year of assessment (within the meaning of the Tax Acts) which consists of the same period as that tax year. "

6 In section 12(1) of that Act (contributory benefits) for paragraph (d) there shall be substituted--

" (d) maternity allowance (with increase for adult dependants) " .

7 In section 13(5) of that Act (earnings factors) as it has effect in relation to tax years before 1987-88, for the words "shall be derived" there shall be substituted the words "may be derived".

8 In section 24 of that Act (widow's payment), as substituted by the 1986 Act, the following subsection shall be added at the end--

" (3) A widow's payment is payable only in cases where the husband dies after the coming into force of section 36 of the Social Security Act 1986. "

9 In section 30(6)(b) of that Act (amendment of provisions relating to earnings after retirement age) for the words "36(5)" there shall be substituted the words "36(8)".

10 In section 37(6) of that Act (invalid care allowance) for the words "so be so" there shall be substituted the words "to be so".

11 In section 48(3)(a) of that Act (sequence in which certain reductions of Category A pensions are to be made) for the words "45(3)" there shall be substituted the words "45(2A)".

12 In section 57(4) of that Act (90 day waiting period for disablement benefit) for the words "Disablement benefit shall not be available to a person" there shall be substituted the words "A person shall not be entitled to disablement benefit".

13 In section 59A(1) of that Act, at the end of paragraph (a), there shall be added the word "and".

14 In section 106(1)(a) of that Act (review of decisions of Attendance Allowance Board), for the words "paragraph or paragraph (b) below" there shall be substituted the word "subsection".

15 In section 134(2) of that Act (destination of contributions etc) for the words "section 9(4)" there shall be substituted the words "section 9(5)".

16 In Schedule 3 to that Act (contribution conditions for entitlement to benefit) in paragraph 8 (satisfaction in early years) in sub-paragraph (1), after the words "short-term benefit" there shall be inserted the words "or a widow's payment".

17 In sub-paragraph (5) of paragraph 2 of Schedule 12 to that Act (constitution of medical appeal tribunals) for the words "to the panel mentioned in sub-paragraph (4)" there shall be substituted the words "chairman of a tribunal under sub-paragraph (4)(a)".

18 In Schedule 20 to that Act (glossary of expressions) in the definition of "week" the words "midnight between Saturday and" shall be omitted.

Social Security Pensions Act 1975 (c. 60)

19 In section 6 of the Pensions Act (rate of Category A retirement pension) the word "References" shall be inserted at the beginning of subsection (5).

20 (1) In section 15 of the Pensions Act (invalidity pension for widows) after subsection (1) there shall be inserted the following subsection--

" (1A) This section does not apply to a woman unless--

(a) her husband died after 5th April 1979; or

(b) she ceased to be entitled to a widowed mother's allowance after that date (whenever her husband died). "

(2) In consequence of sub-paragraph (1) above, paragraph 17 of Schedule 1 to the [1979 c. 18.] Social Security Act 1979 shall cease to have effect.

21 In section 43(2A) of that Act (linked qualifying service)--

(a) the word "and" shall be inserted at the end of paragraph (a); and

(b) in paragraph (b), for the words "transfer of" there shall be substituted the words "the transfer of".

Child Benefit Act 1975 (c. 61)

22 In section 6(1) of the Child Benefit Act 1975 (necessity for claim) for the words following "claims it" there shall be substituted the words "in the manner, and within the time, prescribed in relation to child benefit by regulations under section 51 of the Social Security Act 1986".

Social Security and Housing Benefits Act 1982 (c. 24)

23 In section 27 of the 1982 Act (statutory sick pay: Crown employment) the following subsection shall be added at the end--

" (3) For the purposes of this section Her Majesty's forces shall be taken to consist of such establishments and organisations as may be prescribed, being establishments and organisations in which persons serve under the control of the Defence Council. "

24 In section 44 of that Act (territorial waters) subsection (3) (which is spent) and subsection (4) (which is of no further practical utility) shall be omitted.

Social Security Act 1986 (c. 50)

25 In section 47(7)(b)(i) of the 1986 Act (the maternity pay period) for the words "between the 11th and 6th weeks before" there shall be substituted the words "during the period beginning with the 11th week, and ending with the 7th week, before".

26 In section 50(1) of that Act (definitions relating to statutory maternity pay) in the definition of "week" the words "midnight between Saturday and" shall be omitted.

27 In section 61 of that Act (consultations about subordinate legislation) for subsection (3) there shall be substituted the following--

" (3) Where the Secretary of State has referred proposals to the Committee, the Council or the Board, he may make the proposed regulations before they have made their report, or, in the case of the Council, given their advice, only if after the reference it appears to him that by reason of the urgency of the matter it is expedient to do so. "

28 In paragraph 3(3) of Schedule 6 to that Act (Christmas bonus for pensioners) paragraph (c) shall be omitted.

Section 31(1).

SCHEDULE 8 Minor and Consequential Amendments

Earnings to include payments for restrictive undertakings

1 In section 3 of the principal Act (meaning of "earnings") after subsection (1C) there shall be inserted--

" (1D) For the purposes of this section there shall be treated as remuneration derived from an employed earner's employment any sum paid to or for the benefit of an employed earner which is chargeable to tax by virtue of section 313 of the Income and Corporation Taxes Act 1988 (taxation of consideration for certain restrictive undertakings) otherwise than by virtue of subsection (4) of that section. "

Incapacity for work: work as councillor to be disregarded

2 (1) In determining for the purposes of--

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