SCHEDULES
SCHEDULE 5Pension schemes: collective money purchase benefits
PART 1Amendments of Part 4 of FA 2004
I16
1
Section 182 (unauthorised borrowing: money purchase arrangements) is amended as follows.
2
In the heading, at the end insert “
other than collective money purchase arrangements
”
.
3
In subsection (1), after “money purchase arrangement” insert “
that is not a collective money purchase arrangement
”
.
4
In subsection (8), after “defined benefits” insert “
or collective money purchase benefits
”
.