There are currently no known outstanding effects for the Finance Act 2021, Paragraph 6.
6(1)Section 182 (unauthorised borrowing: money purchase arrangements) is amended as follows.U.K.
(2)In the heading, at the end insert “ other than collective money purchase arrangements ”.
(3)In subsection (1), after “money purchase arrangement” insert “ that is not a collective money purchase arrangement ”.
(4)In subsection (8), after “defined benefits” insert “ or collective money purchase benefits ”.
Commencement Information
I1Sch. 5 para. 6 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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