SCHEDULES

C2C1SCHEDULE 32Registered pension schemes: benefit crystallisation events—supplementary

Annotations:

General: meaning of “the relevant pension schemes”

I1C2C11

For the purposes of the benefit crystallisation events “the relevant pension schemes” means the registered pension schemes of which the individual is a member (or, in the case of benefit crystallisation event F15C F2or 5D or 7, was a member immediately before death).