12E+W+SIn section 61 (deduction of contributions equivalent premium from refund of scheme contributions), after subsection (9) insert—
“(9A)Where under section 101AH the trustees or managers of an occupational pension scheme may pay a contribution refund to a member of the scheme, the member is to be treated for the purposes of this section as being entitled to the contribution refund.”
Commencement Information
I1Sch. 12 para. 12 in force at 6.4.2006 by S.I. 2005/3331, art. 2(6), Sch. Pt. 6