SCHEDULES

C2C1SCHEDULE 32Registered pension schemes: benefit crystallisation events—supplementary

Annotations:
Modifications etc. (not altering text)

Benefit crystallisation event 2: early pensions

I1C2C18

For the purposes of benefit crystallisation event 2 if—

a

the individual becomes entitled to the pension before reaching normal minimum pension age, and

b

the ill-health condition is not satisfied immediately before the individual becomes entitled to the pension,

the individual is to be treated as becoming entitled to it only on reaching normal minimum pension age.