The Postal Services Act 2011 (Taxation) Regulations 2012

Transitional protection in relation to payments to children aged 23 or over to continue after the Accrued Rights Transfer

This section has no associated Explanatory Memorandum

17.—(1) Paragraph (2) applies where the Accrued Rights Transfer has resulted in the transfer from the RMPP to the new public scheme of Accrued Rights in respect of which article 34A (payments to financially dependent children aged 23 or over) of the Transitional Provisions Order applied.

(2) The Transfer is to be treated as a block transfer within the meaning of article 34B(4) for the purposes of article 34A(5).