# Finance Act 2021, Paragraph 5


(1) Section 172C (allocation of unallocated employer contributions) is amended as follows.
(2) In subsection (2)—
(a) in paragraph (a), after “cash balance arrangement” insert “ or a collective money purchase arrangement ”;
(b) in paragraph (b), for “other than cash balance benefits” substitute “ that are not cash balance benefits or collective money purchase benefits ”.

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