# Pensions Act 2004, Paragraph 32

Extent: E+W+S

(1) This paragraph applies to a member of the scheme if—
(a) his pensionable service terminates on the commencement of the assessment period, and
(b) as a result, he has rights, in relation to the scheme, under Chapter 2 of Part 4ZA of the Pension Schemes Act 1993 (c. 48) (early leavers: cash transfer sums and contribution refunds).
(2) Where this paragraph applies, for the purposes of this Schedule the member is to be treated as if, immediately before the assessment date, he—
(a) had relevant accrued rights to benefits under the scheme (within the meaning of section 101AA(4) of that Act), and
(b) did not have any other rights to benefits (other than benefits attributable (directly or indirectly) to a pension credit) under the scheme.

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Source: https://www.legislation.gov.uk/ukpga/2004/35/schedule/7/paragraph/32 (the official version)
Page: https://openlegislation.uk/pensions-act-2004/schedule-7/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.