# Finance Act 2021, Paragraph 11


(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-5/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.