There are currently no known outstanding effects for the Finance Act 2021, Paragraph 10.
10(1)Section 216 (benefit crystallisation events and amounts crystallised) is amended as follows.U.K.
(2)In subsection (1), in the table, in column 1—
(a)in benefit crystallisation event 5, after “defined benefit arrangement” insert “ , or a collective money purchase arrangement, ”;
(b)in benefit crystallisation event 5B, after “money purchase arrangement” insert “ , other than a collective money purchase arrangement, ”.
Commencement Information
I1Sch. 5 para. 10 in force at 1.8.2022 for the purposes of the amendments made by that paragraph by S.I. 2022/874, reg. 2
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