Paragraph 11 I1

(1)

Section 223 (non-residence: other arrangements) is amended as follows.

(2)

In subsection (5)—

(a)

after paragraph (a) insert—

“(aa)
what would be the other money purchase arrangement non-residence factor (under that section) if the arrangement were a collective money purchase arrangement,”;

(b)

in paragraph (b), for “any other sort of money purchase arrangement” substitute “ a money purchase arrangement other than a cash balance arrangement or a collective money purchase arrangement ”.

Annotations

Commencement

I1: Sch. 5 para. 11 in force at 1.8.2022 for the purposes of the amendments made by that paragraph by S.I. 2022/874, reg. 2