SCHEDULES
SCHEDULE 32Registered pension schemes: benefit crystallisation events—supplementary
F1Benefit crystallisation event 3: disregarding abatement
9A
For the purposes of benefit crystallisation event 3, any abatement of the scheme pension is to be left out of account in determining for the purposes of column 1—
(a)
the increased annual rate of the pension, and
(b)
the rate at which it was payable on the day on which the individual became entitled to it.