Finance Act 2006

3(1)Section 160 (payments by registered pension schemes) is amended as follows.U.K.

(2)In subsection (1), before “member” insert “ person who is or has been a ”.

(3)In subsection (2)—

(a)in paragraphs (a) and (b), before “member” insert “ person who is or has been a ”, and

(b)in paragraph (b), for “section 172, 173 or 174” substitute “ this Part ”.

(4)In subsections (3) and (4)(a) and (b), before “sponsoring” insert “ person who is or has been a ”.