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