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The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013

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7.—(1) The amount referred to in paragraph 6 must be calculated—E+W+S

(a)by reference to—

(i)the relevant guidance, and

(ii)the assumptions listed in paragraph 8,

(b)having regard to the value of the member's accrued rights to money purchase benefits under the scheme on the illustration date.

(2) For the purposes of paragraph 6, the calculation of the amount of the pension may take account of a lump sum.

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