5(1)Section 172C (allocation of unallocated employer contributions) is amended as follows.U.K.
(2)In subsection (2)—
(a)in paragraph (a), after “cash balance arrangement” insert “ or a collective money purchase arrangement ”;
(b)in paragraph (b), for “other than cash balance benefits” substitute “ that are not cash balance benefits or collective money purchase benefits ”.
Commencement Information
I1Sch. 5 para. 5 in force at 1.8.2022 for the purposes of the amendments made by that paragraph by S.I. 2022/874, reg. 2