Tax Credits Act 2002 Schedule 3 paragraph 31

Category B retirement pension cross-reference correction

Paragraph 31 of Schedule 3 amends section 48BB of the Social Security Contributions and Benefits Act 1992, correcting a cross-reference in the rules about entitlement to a Category B retirement pension.

• This paragraph amends section 48BB(5) and (6) of the Social Security Contributions and Benefits Act 1992
• Section 48BB deals with entitlement to a Category B retirement pension by reference to certain other benefits
• The amendment changes a cross-reference from section 45A to section 45 within those subsections
• This is a consequential technical correction ensuring the legislation refers to the correct section following other changes made by the Tax Credits Act 2002