SCHEDULES
SCHEDULE 32Registered pension schemes: benefit crystallisation events ...
F1Introduction
A1
(1)
This Schedule applies for the purposes of sections 232 and 236.
(2)
In this Schedule—
(a)
paragraph A2 sets out the events that are benefit crystallisation events in relation to an individual;
(b)
subsequent paragraphs give the meaning of expressions used in paragraph A2.