# Finance Act 2021, Paragraph 4


(1) In section 167 (pension death benefit rules), subsection (1) is amended as follows.
(2) In pension death benefit rule 2, after “defined benefits arrangement” insert “ or a collective money purchase arrangement ”.
(3) In pension death benefit rule 3, after “money purchase arrangement” insert “ that is not a collective money purchase arrangement ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-5/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.