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The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987
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3. In paragraph 5—
(a)in sub-paragraph (3), the omission of “if the revaluation condition is satisfied,”; and
(b)the substitution, for sub-paragraph (4), of the following sub-paragraph—
“(4) The trustees and managers of a personal pension scheme may, when providing a pension or other retirement benefit under sub-paragraph (3) above, deduct a sum which does not exceed—
(a)the actual administrative expenses of doing so, or, if it is less,
(b)the amount of the administrative expenses which would have been incurred in providing a money purchase benefit for the same member if contributions had not ceased to be paid to the scheme in respect of him.”.
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