10 Increase of normal minimum pension age
Finance Act 2022 (2022 c 3) | Legislation

10  Increase of normal minimum pension age

(1)     Part 4 of FA 2004 (pension schemes etc) is amended in accordance with subsections (2) to (6).

(2)     In section 279(1) (other definitions), for the definition of “normal minimum pension age” substitute—

““normal minimum pension age” means—

(a)     in relation to, and to a member of, a pension scheme that is not a uniformed services pension scheme—

(i)     before 6 April 2010, 50,

(ii)     on and after that date but before 6 April 2028, 55, and

(iii)     on and after 6 April 2028, 57, and

(b)     in relation to, and to a member of, a uniformed services pension scheme—

(i)     before 6 April 2010, 50, and

(ii)     on and after that date, 55,”.

(3)     In that section, after subsection (3) insert—

“(4)     In this section “uniformed services pension scheme” means a pension scheme that—

(a)     is established by or under an enactment or Royal Warrant for the benefit of persons described in subsection (5) (whether or not other persons may be members of such a scheme), or

(b)     is established solely for the receipt of additional voluntary contributions from members of a scheme falling within paragraph (a),

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