Child Support, Pensions and Social Security Act 2000 (c. 19)

SCHEDULES

SCHEDULE 5 U.K. Pensions: miscellaneous amendments and alternative to anti-franking rules

Part I U.K. Miscellaneous amendments

Protected rights E+W+S

3 (1) Section 28 of the 1993 Act (ways of giving effect to protected rights) shall be amended as follows. E+W+S

(2) In subsection (4) (giving effect to protected rights at or after retirement age), for paragraph (d) there shall be substituted—

“(d) the amount of the lump sum is equal to the value on that date of the protected rights to which effect is being given.”

(3) F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 5 para. 3(3)(4) repealed (1.9.2005) by Pensions Act 2004 (c. 35), ss. 320, 322, Sch. 13; S.I. 2005/2447, art. 2(4), Sch. Pt. 1