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Finance Act 2021

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Changes over time for: Paragraph 3

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Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2021, Paragraph 3. Help about Changes to Legislation

3(1)In section 165 (pension rules), subsection (1) is amended as follows.U.K.

(2)In pension rule 3, after “defined benefits arrangement” insert “ or a collective money purchase arrangement ”.

(3)In pension rule 4, after “money purchase arrangement” insert “ that is not a collective money purchase arrangement ”.

Commencement Information

I1Sch. 5 para. 3 in force at 1.8.2022 for the purposes of the amendments made by that paragraph by S.I. 2022/874, reg. 2

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