The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014
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Change 1
51 Discharge of cash equivalent of benefits treated as money purchase
Where— (a) before the appointed day, the conditions specified in regulation 30(3) (cash equivalent of cash balance benefits etc treated as money purchase benefits: transitional arrangements) are met in relation to a member of an occupational pension scheme; and (b) an assessment period begins in relation to the scheme, the Board may secure the discharge of the cash equivalent of the member’s accrued rights to benefits specified in regulation 30(1)(a) which were treated by the trustees or managers of the scheme as money purchase benefits as if those benefits were money purchase benefits.
51 Discharge of cash equivalent of benefits treated as money purchase
Where— (a) before the appointed day, the conditions specified in regulation 30(3) (cash equivalent of cash balance benefits etc treated as money purchase benefits: transitional arrangements) are met in relation to a member of an occupational pension scheme; and (b) an assessment period begins in relation to the scheme, the Board may secure the discharge of the cash equivalent of the member’s accrued rights to benefits specified in regulation 30(1)(a) which were treated by the trustees or managers of the scheme as money purchase benefits as if those benefits were money purchase benefits.
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