SCHEDULES
SCHEDULE 5Pension schemes: collective money purchase benefits
PART 1Amendments of Part 4 of FA 2004
10
1
Section 216 (benefit crystallisation events and amounts crystallised) is amended as follows.
2
In subsection (1), in the table, in column 1—
a
in benefit crystallisation event 5, after “defined benefit arrangement” insert “, or a collective money purchase arrangement,”;
b
in benefit crystallisation event 5B, after “money purchase arrangement” insert “, other than a collective money purchase arrangement,”.