# Finance Act 2004, Paragraph 9A


For the purposes of benefit crystallisation event 3, any abatement of the scheme pension is to be left out of account in determining for the purposes of column 1—
(a) the increased annual rate of the pension, and
(b) the rate at which it was payable on the day on which the individual became entitled to it.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/32/paragraph/9A (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-32/paragraph-9A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.