The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014
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Change 1
63 Application of Part 3 of the 2004 Act to schemes treated as money purchase: periods before the appointed day
(1) Part 3 of the 2004 Act does not apply to an occupational pension scheme in relation to any period before the appointed day during which it met both of the conditions specified in paragraph (2). (2) The conditions specified in this paragraph are that— (a) the scheme included benefits which are not money purchase benefits; and (b) the trustees or managers of the scheme treated the scheme as if it were a money purchase scheme.
63 Application of Part 3 of the 2004 Act to schemes treated as money purchase: periods before the appointed day
(1) Part 3 of the 2004 Act does not apply to an occupational pension scheme in relation to any period before the appointed day during which it met both of the conditions specified in paragraph (2). (2) The conditions specified in this paragraph are that— (a) the scheme included benefits which are not money purchase benefits; and (b) the trustees or managers of the scheme treated the scheme as if it were a money purchase scheme.
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