20M1The scheme must provide that where a person who has obtained rights under it continues to hold the office or employment by virtue of which he is eligible to participate in the scheme after the date on which he reaches [F1the specified age], he may exercise the rights within six months of that date.
Textual Amendments
F1Words in Sch. 9 para. 20 substituted by Finance Act 1991 (c. 31, SIF 63:1), s. 38(2)(6)
Marginal Citations
M1Source—1980 Sch.10 9