There are currently no known outstanding effects for the Finance Act 2021, Paragraph 12.
12(1)Section 226 (overseas scheme transfers: other arrangements) is amended as follows.U.K.
(2)In subsection (5)—
(a)after paragraph (a) insert—
“(aa)what would be the other money purchase relevant relievable amount (under that section) if that arrangement had been a collective money purchase arrangement,”;
(b)in paragraph (b), for “any other sort of money purchase arrangement” substitute “ a money purchase arrangement other than a cash balance arrangement or a collective money purchase arrangement ”.
Commencement Information
I1Sch. 5 para. 12 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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