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Finance Act 2021

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This is the original version (as it was originally enacted).

17(1)Section 227G (when pension rights are first flexibly accessed) is amended as follows.

(2)In subsection (9)(a), for “money purchase” substitute “relevant”.

(3)After subsection (9) insert—

(9A)In subsection (9), “relevant arrangement” means a money purchase arrangement that is not a collective money purchase arrangement.

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