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Paragraph 1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In paragraph 1—

(a)

the substitution, for sub-paragraph (1), of the following sub-paragraph—

“(1)

This Part of this Schedule applies to any member of a personal pension scheme (other than a member of such a scheme which is comprised in an annuity contract made before 4th January 1988) in respect of whom contributions (which expression includes, where applicable, minimum contributions within the meaning of Part I of the Social Security Act 1986) to the scheme have ceased to be paid and who has accrued rights to benefit under the scheme.”; and

(b)

the omission of sub-paragraphs (2) to (4).