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 ”.