Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 23 U.K. Pension schemes etc: miscellaneous

Unauthorised payments: former members and sponsoring employers etc U.K.

4 (1) Section 161 (meaning of “payment” etc) is amended as follows. U.K.

(2) In subsection (5)—

(a) before “member”, in the first, third and last places, insert “ person who is or has been a ”, and

(b) for “a member at the date of the member's” substitute “ such a person at the date of the person's ”.

(3) In subsections (6) and (7)—

(a) before “member”, in the first and last places, insert “ person who is or has been a ”, and

(b) for “a member at the date of the member's” substitute “ such a person at the date of the person's ”.