11(1)Section 223 (non-residence: other arrangements) is amended as follows.
(2)In subsection (5)—
(a)after paragraph (a) insert—
“(aa)what would be the other money purchase arrangement non-residence factor (under that section) if the arrangement were a collective money purchase arrangement,”;
(b)in paragraph (b), for “any other sort of money purchase arrangement” substitute “a money purchase arrangement other than a cash balance arrangement or a collective money purchase arrangement”.