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Pension Schemes Act 2021

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1Collective money purchase benefits and schemesE+W+S

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(1)For the purposes of this Part, a benefit provided under a pension scheme is a “collective money purchase benefit” if—

(a)the benefit is a qualifying benefit (see section 2), and

(b)the scheme is a qualifying scheme (see sections 3 and 4).

(2)In this Part “collective money purchase scheme” means—

(a)a qualifying scheme, or

(b)a section of a qualifying scheme (see sections 3(6) to (9) and 5),

under which all of the benefits that may be provided are qualifying benefits.

Commencement Information

I1S. 1 in force at Royal Assent for specified purposes, see s. 131(3)(a)

I2S. 1 in force at 1.8.2022 in so far as not already in force by S.I. 2022/721, reg. 3(a)

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