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PART 6PRIVATE PENSIONS

Transfer of pension benefits

Automatic transfer of pension benefits etc.

32.  Schedule17—

(a)requires the Department to make regulations under which, in certain circumstances, the cash equivalent of a person’s accrued rights to benefits under a pension scheme must be transferred to another scheme of which the person is an active member;

(b)permits the Department to make regulations requiring accounts relating to a person’s accrued rights to benefits under a pension scheme to be merged in certain circumstances.