Paragraph F.6 Effect of transfers-out
United Kingdom
Where a transfer value payment is made under this Part in respect of a person’s rights under the Scheme, those rights are extinguished.
Notes on Schedule 1
Modifications
- C1
Schs. 1-3 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2), 10