71. Amendment of section 125B of Principal Act (levy on pension schemes)
Section 125B of the Principal Act is amended -
(a) in subsection (1) -
(i) in paragraphs (a) and (b) of the definition of "chargeable amount" by substituting "2013, 2014 or 2015" for "2013 or 2014" in each place, and
(ii) in the definition of "due date" by substituting "2013, 2014 or 2015" for "2013 or 2014",
(b) in subsection (2) by substituting "2013, 2014 and 2015" for "2013 and 2014",
and
(c) by substituting the following subsection for subsection (3):
"(3) A stamp duty of an amount equal to -
(a) 0.6 per cent of the chargeable amount for each of the years 2011, 2012 and 2013,
(b) 0.75 per cent of the chargeable amount for the year 2014, and
(c) 0.15 per cent of the chargeable amount for the year 2015,
shall be charged on every statement delivered by a chargeable person pursuant to subsection (2).".