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Finance Act 2021

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Changes over time for: Paragraph 17

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Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2021, Paragraph 17. Help about Changes to Legislation

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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