SCHEDULES

SCHEDULE 32U.K.Registered pension schemes: benefit crystallisation events—supplementary

Benefit crystallisation event 2: early pensionsU.K.

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.

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