- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
18(1)Paragraph 8 of Schedule 28 (member’s unsecured pension fund) is amended as follows.
(2)In sub-paragraph (1) (sums and assets designated as available for the payment of unsecured pension), for the words after “of the arrangement” substitute “as are member-designated funds.”
(3)After that sub-paragraph insert—
“(1A)For the purposes of this Part sums or assets held for the purposes of an arrangement are member-designated funds if they—
(a)have been designated at any time under the arrangement as available for the payment of unsecured pension, or
(b)arise, or (directly or indirectly) derive, from sums or assets which have been so designated or which so arise or derive,
and have not been applied towards the provision of a scheme pension.”
(4)In sub-paragraph (3) (“relevant uncrystallised funds”), for the words after “means” substitute—
“(a)if the arrangement is a cash balance arrangement, a sum equal to what would, on the valuation assumption in section 277(a), be available for the provision of benefits to or in respect of the member if the member became entitled to them on reaching the age of 75, and
(b)if it is not, such of the sums and assets held for the purposes of the arrangement as are not member-designated funds and have not been applied towards the provision of a scheme pension or a dependants' scheme pension.”
(5)After that sub-paragraph insert—
“(4)If any sums or assets representing the member’s unsecured pension fund in respect of an arrangement under the pension scheme would (apart from this sub-paragraph) come to be taken to represent another unsecured pension fund of his under the pension scheme, or a dependant’s unsecured pension fund of his under the pension scheme, they are to be treated as not doing so.”
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