9(1)Subject to the following provisions, paragraph 5 applies in relation to personal pension schemes as it applies to occupational pension schemes.N.I.
(2)In sub-paragraph (1) the words from “(except” onwards and in sub-paragraph (2) the words “(except as they so apply)” shall be omitted.
[F1(2A)Sub-paragraphs (3) and (4) shall be omitted]
Textual Amendments
F1Sch. 1 para. 9(2A) substituted (6.4.1996 for certain purposes only otherwise 6.4.1997) for Sch. 1 para. 9(3)-(5) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 70(e); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)