10JDefinitions

#### 10J Definitions 10J Definitions > > (1) In this Part, except in so far as the context or subject-matter otherwise indicates or requires— > > > > half-year means a period of 6 months— > > > > > (a) commencing on and including 1 January and ending on and including 30 June, or > > > > > (b) commencing on and including 1 July and ending on and including 31 December. > > > > relevant period, in relation to an employee, means the half-year in which the employee’s birthday does not fall. > > > (2) In this Part, a reference— > > > > > (a) to the number of units of pension for which the annual cost is equal to a particular amount includes a reference to the largest number of units of pension for which the annual cost is less than that amount, and > > > > > (b) to the annual cost to a person for a unit of pension— > > > > > > > (i) where the contributions in respect of the unit are required to be made by the person in accordance with the tables of contributions fixed by or under this Act—is a reference to an amount equal to 13 of those contributions or, after the commencement of Schedule 9 to the [Superannuation (Amendment) Act 1983](/view/pdf/asmade/act-1983-21), 26 of those contributions, or > > > > > > > (ii) where contributions in respect of the unit are required to be made by the person by instalments under section 10AH—is a reference to an amount equal to 13 of those instalments or, after the commencement of Schedule 9 to the [Superannuation (Amendment) Act 1983](/view/pdf/asmade/act-1983-21), 26 of those instalments. > > **s 10J:** Ins 1976 No 101, Sch 3 (3). Am 1985 No 46, Sch 4 (1).