Point in time view as at 06/04/2007.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Benefit crystallisation event 2: early pensions.
8U.K.For the purposes of benefit crystallisation event 2 if—
(a)the individual becomes entitled to the pension before reaching normal minimum pension age, and
(b)the ill-health condition is not satisfied immediately before the individual becomes entitled to the pension,
the individual is to be treated as becoming entitled to it only on reaching normal minimum pension age.
Modifications etc. (not altering text)
C1Sch. 32 modified (6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 16
C2Sch. 32 applied (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 23(5)
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
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