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Pensions Act 2004

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Point in time view as at 11/02/2021.

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Pensions Act 2004, Paragraph 12 is up to date with all changes known to be in force on or before 25 February 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. Help about Changes to Legislation

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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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