{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-36/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-36/paragraph-13.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/36/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "Relevant benefit accrual occurs in relation to an individual under an arrangement—\n(a) in the case of a money purchase arrangement that is not a cash balance arrangement, if a relevant contribution is paid under the arrangement or, where the arrangement has been a hybrid arrangement, if a relevant contribution was so paid at any time after 5th April 2006, (see paragraph 14), and\n(b) in the case of a cash balance arrangement or defined benefits arrangement, if, when the individual becomes entitled to any pension or lump sum or a transfer that is a permitted transfer by virtue of paragraph 12(8)(a) (a “relevant event”) occurs in relation to the individual and the arrangement, the relevant crystallised amount exceeds the appropriate limit (see paragraph 15).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 36 para. 13(a) inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 53(7), 64(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 36 para. 13(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 72, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/36/paragraph/13",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}