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Status:
Point in time view as at 30/12/2005.
Changes to legislation:
Pensions Act 2004, Cross Heading: Short periods of service which terminate on commencement of assessment period is up to date with all changes known to be in force on or before 04 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.

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Short periods of service which terminate on commencement of assessment periodE+W+S
32(1)This paragraph applies to a member of the scheme if—E+W+S
(a)his pensionable service terminates on the commencement of the assessment period, and
(b)as a result, he has rights, in relation to the scheme, under Chapter 5 of Part 4 of the Pension Schemes Act 1993 (c. 48) (early leavers: cash transfer sums and contribution refunds).
(2)Where this paragraph applies, for the purposes of this Schedule the member is to be treated as if, immediately before the assessment date, he—
(a)had relevant accrued rights to benefits under the scheme (within the meaning of section 101AA(4) of that Act), and
(b)did not have any other rights to benefits (other than benefits attributable (directly or indirectly) to a pension credit) under the scheme.
Modifications etc. (not altering text)
Commencement Information
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