- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
21(1)Schedule 29 (authorised lump sums - supplementary) is amended as follows.
(2)In paragraph 1 (pension commencement lump sum)—
(a)in sub-paragraph (1)(f), for “sub-paragraph (4)” substitute “sub-paragraphs (4) and (4A)”;
(b)after sub-paragraph (4) insert—
“(4A)A lump sum is an excluded lump sum if—
(a)the pension in connection with which the member becomes entitled to it is income withdrawal, and
(b)the sums or assets designated as available for the payment of the pension were sums or assets out of which benefits were provided under a collective money purchase arrangement.”
(3)In paragraph 2 (pension commencement lump sum), in sub-paragraph (6B), after “money purchase arrangement” insert “that is not a collective money purchase arrangement”.
(4)In paragraph 3 (pension commencement lump sum: definition of “the applicable amount” for the purposes of paragraph 2(5))—
(a)in sub-paragraph (6), after “defined benefits arrangement” insert “or a collective money purchase arrangement”;
(b)in sub-paragraph (7A), after “money purchase arrangement” insert “that is not a collective money purchase arrangement”.
(5)In paragraph 4A (uncrystallised funds pension lump sum), in sub-paragraph (1)(a), after “money purchase arrangement” insert “that is not a collective money purchase arrangement”.
(6)In paragraph 7 (trivial commutation lump sum), in sub-paragraph (1)—
(a)in paragraph (aa)—
(i)after “defined benefits arrangement,” insert “or in respect of a collective money purchase arrangement,”;
(ii)after “under a money purchase arrangement” insert “that is not a collective money purchase arrangement”;
(iii)for “or partly in respect of the former and partly in respect of the latter” substitute “or in respect of any combination of such arrangements and scheme pensions”;
(b)in paragraph (d), after “defined benefits” insert “, and any entitlement to collective money purchase benefits,”.
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