SCHEDULES

SCHEDULE 5 Pension schemes: collective money purchase benefits

PART 1 Amendments of Part 4 of FA 2004

4 (1) In section 167 (pension death benefit rules), subsection (1) is amended as follows.

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

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