Extent Information
E1 Sch 6: The amendment by this Act of an enactment which extends to Northern Ireland extends also to Northern Ireland see s. 178(1)(2)(3).
4E+W+SIn section 97 (calculation of cash equivalents)—
(a)in subsection (2)(a) after “cash equivalents” there is inserted “ except guaranteed cash equivalents ”,
(b)in subsection (3)(b), for the words from “the date” to the end there is substituted “ the appropriate date ”, and
(c)after that subsection there is inserted—
“(3A)For the purposes of subsection (3), the “appropriate date”—
(a)in the case of a salary related occupational pension scheme, is the guarantee date (within the meaning of section 93A), and
(b)in any other case, is the date on which the trustees receive an application from the member under section 95.”
Commencement Information
I1Sch. 6 para. 4 in force at 6.4.1996 for specified purposes by S.I. 1996/778, art. 2(5)(a), Sch. Pt. V
I2Sch. 6 para. 4 in force at 6.4.1997 in so far as not already in force by S.I. 1997/664, art. 2(3), Sch. Pt. 3