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Finance Act 2004

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Changes over time for: Cross Heading: Defined benefits and money purchase arrangements

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Changes and effects yet to be applied to Schedule 28 Part 1 Crossheading Defined-benefits-and-money-purchase-arrangements:

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Defined benefits and money purchase arrangementsU.K.

Ill-health conditionU.K.

1U.K.For the purposes of this Part the ill-health condition is met if—

(a)the scheme administrator has received evidence from a registered medical practitioner that the member is (and will continue to be) incapable of carrying on the member’s occupation because of physical or mental impairment, and

(b)the member has in fact ceased to carry on the member’s occupation.

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