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Paragraph 3

(1)

Section 160 (payments by registered pension schemes) is amended as follows.

(2)

In subsection (1), before “member” insert “ person who is or has been a ”.

(3)

In subsection (2)—

(a)

in paragraphs (a) and (b), before “member” insert “ person who is or has been a ”, and

(b)

in paragraph (b), for “section 172, 173 or 174” substitute “ this Part ”.

(4)

In subsections (3) and (4)(a) and (b), before “sponsoring” insert “ person who is or has been a ”.