Paragraph 10 I1
(1)
Section 216 (benefit crystallisation events and amounts crystallised) is amended as follows.
(2)
In subsection (1), in the table, in column 1—
(a)
in benefit crystallisation event 5, after “defined benefit arrangement” insert “ , or a collective money purchase arrangement, ”;
(b)
in benefit crystallisation event 5B, after “money purchase arrangement” insert “ , other than a collective money purchase arrangement, ”.
Annotations
Commencement
- I1
Sch. 5 para. 10 in force at 1.8.2022 for the purposes of the amendments made by that paragraph by S.I. 2022/874, reg. 2