There are currently no known outstanding effects for the Finance Act 2021, Paragraph 17.
17(1)Section 227G (when pension rights are first flexibly accessed) is amended as follows.U.K.
(2)In subsection (9)(a), for “money purchase” substitute “ relevant ”.
(3)After subsection (9) insert—
“(9A)In subsection (9), “relevant arrangement” means a money purchase arrangement that is not a collective money purchase arrangement.”
Commencement Information
I1Sch. 5 para. 17 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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