SCHEDULES

C1SCHEDULE 28Registered pension schemes: authorised pensions—supplementary

Annotations:
Modifications etc. (not altering text)

C1Part 1Pension rules

Alternatively secured pension year and basis amount for alternatively secured pension year

12

1

“Alternatively secured pension year” means—

a

the period of 12 months beginning with the day on which the member first becomes entitled to alternatively secured pension in respect of the arrangement, and

b

each succeeding period of 12 months.

2

When the member dies, the current alternatively secured pension year is the last alternatively secured pension year and ends immediately before the member’s death.

F13

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F24

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