Finance Act 2004

Defined benefits and money purchase arrangementsU.K.

Ill-health conditionU.K.

1U.K.For the purposes of this Part the ill-health condition is met if—

(a)the scheme administrator has received evidence from a registered medical practitioner that the member is (and will continue to be) incapable of carrying on the member’s occupation because of physical or mental impairment, and

(b)the member has in fact ceased to carry on the member’s occupation.

Modifications etc. (not altering text)