# Taxation of Pensions Act 2014, Paragraph 9


In section 172A after subsection (5A) insert—
“(5B) Subsection (5)(ba) applies only if the entitlement is held (or is to be held) by the successor under an arrangement under the pension scheme relating to the beneficiary or successor.”

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Source: https://www.legislation.gov.uk/ukpga/2014/30/schedule/2/paragraph/9 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-2/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.