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Paragraph 7

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

In paragraph 11—

(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) who has accrued rights to benefits under that scheme.”;

(b)

the omission of sub-paragraph (2); and

(c)

in sub-paragraph (3), the substitution, for “an occupational pension scheme”, of “a personal pension scheme”.