No versions valid at: 30/12/2005
Point in time view as at 30/12/2005. This version of this cross heading contains provisions that are not valid for this point in time.
Pensions Act 2004, Paragraph 12 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Valid from 06/04/2006
12E+W+SIn section 61 (deduction of contributions equivalent premium from refund of scheme contributions), after subsection (9) insert—
“(9A)Where under section 101AH the trustees or managers of an occupational pension scheme may pay a contribution refund to a member of the scheme, the member is to be treated for the purposes of this section as being entitled to the contribution refund.”
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