Paragraph 4
(1)
Sub-paragraph (2) applies to a pension scheme that—
(a)
is a Master Trust scheme,
(b)
is not an occupational pension scheme, and
(c)
was registered under Chapter 2 of Part 4 of FA 2004 before the passing of this Act.
(2)
F1Section 274ZA(2) of FA 2004 is treated as always having had effect in relation to the pension scheme.
(3)
In this paragraph, “Master Trust scheme” and “occupational pension scheme” have the same meaning as in Part 4 of FA 2004.
Annotations
Textual amendments
- F1
Words in Sch. 3 para. 4(2) substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 60(10)