SCHEDULES
SCHEDULE 5Pension schemes: collective money purchase benefits
PART 1Amendments of Part 4 of FA 2004
I14
1
In section 167 (pension death benefit rules), subsection (1) is amended as follows.
2
In pension death benefit rule 2, after “defined benefits arrangement” insert “
or a collective money purchase arrangement
”
.
3
In pension death benefit rule 3, after “money purchase arrangement” insert “
that is not a collective money purchase arrangement
”
.