Paragraph 17 I1
(1)
Section 227G (when pension rights are first flexibly accessed) is amended as follows.
(2)
In subsection (9)(a), for “money purchase” substitute “ relevant ”.
(3)
After subsection (9) insert—
(9A)In subsection (9), “relevant arrangement” means a money purchase arrangement that is not a collective money purchase arrangement.
Annotations
Commencement
- I1
Sch. 5 para. 17 in force at 1.8.2022 for the purposes of the amendments made by that paragraph by S.I. 2022/874, reg. 2