Paragraph 1 I1
Northern Ireland
A transfer value is calculated on the cash equivalent basis if it is calculated in the manner prescribed under section 93(1) of the Pension Schemes (Northern Ireland) Act 1993 for the calculation of cash equivalents.
Annotations
Commencement
- I1
Sch. 6 Pt. 4 para. 1 in operation at 1.4.2006, see art. 1(2)