SCHEDULES
SCHEDULE 23Pension schemes etc: miscellaneous
Unauthorised payments: former members and sponsoring employers etc
9
1
Section 174 (value shifting) is amended as follows.
2
In subsection (1)—
a
before “member”, in the first place, insert “
person who is or has been a
”
, and
b
for “member”, in each other place, substitute “
person
”
.
3
In subsection (2)—
a
for “member's” substitute “
person's
”
, and
b
for “member”, in both places, substitute “
person
”
.