# Finance Act 2021, Paragraph 10


(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, ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-5/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.