Paragraph 2 I1
Northern Ireland
Where—
(a)
a transfer value is payable to the scheme managers of a club scheme or a personal pension scheme; or
(b)
a transfer value is payable to the scheme managers of an approved scheme which is not a club scheme and none of the service to which it relates is service before lst October 1990,
and no right to a cash equivalent was acquired, the transfer value is to be calculated on the cash equivalent basis.
Annotations
Commencement
- I1
Sch. 6 Pt. 4 para. 2 in operation at 1.4.2006, see art. 1(2)