Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 23 U.K. Pension schemes etc: miscellaneous

Unauthorised payments: former members and sponsoring employers etc U.K.

3 (1) Section 160 (payments by registered pension schemes) is amended as follows. U.K.

(2) In subsection (1), before “member” insert “ person who is or has been a ”.

(3) In subsection (2)—

(a) in paragraphs (a) and (b), before “member” insert “ person who is or has been a ”, and

(b) in paragraph (b), for “section 172, 173 or 174” substitute “ this Part ”.

(4) In subsections (3) and (4)(a) and (b), before “sponsoring” insert “ person who is or has been a ”.