Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 29 U.K. Further provision about pension schemes

Benefit crystallisation event 3 U.K.

5 U.K. In the table in section 216(1) (benefit crystallisation events), in benefit crystallisation event 3 (becoming entitled to pension at increased annual rate), in column 1, after “rate which” insert “—

(a) exceeds the threshold annual rate, and

(b)  ”.