Schedule 1: Part 6: Deemed earnings factors for purposes of additional pension
185.Part 6 ofSchedule 1 contains consequential amendments relating to deemed earnings factors. Paragraph 33 ensures that the current provisions set out at section 22 of the SSCBA1992 do not affect the operation of the new provisions inserted by section 9.
186.Paragraph 34 ensures that the current deemed earnings factors provisions at section 44A(1) to (4), which are replaced by the new provision made by section 9, apply only to tax years prior to 2010-11; and that the labour market attachment test will not apply to those on long-term incapacity benefit reaching state pension age on or after 6 April 2010.