# Finance Act 2004, Paragraph 8


For the purposes of benefit crystallisation event 2 if—
(a) the individual becomes entitled to the pension before reaching normal minimum pension age, and
(b) the ill-health condition is not satisfied immediately before the individual becomes entitled to the pension,
the individual is to be treated as becoming entitled to it only on reaching normal minimum pension age.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/32/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-32/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.