Point in time view as at 24/02/2022.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 21.
21(1)If paragraph 22 [F1, 23 or 23ZB] applies in relation to a registered pension scheme and a member of the pension scheme, this Part of this Act (except for section 218(6) and paragraph 19) has effect in relation to the member and the pension scheme as if references to normal minimum pension age were to the member’s protected pension age.U.K.
(2)Paragraphs 22(8) [F2, 23(8) and 23ZB(7)] define the member’s protected pension age.
Textual Amendments
F1Words in Sch. 36 para. 21(1) substituted (24.2.2022) by Finance Act 2022 (c. 3), s. 10(4)(a)
F2Words in Sch. 36 para. 21(2) substituted (24.2.2022) by Finance Act 2022 (c. 3), s. 10(4)(b)
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