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”.