SCHEDULES
SCHEDULE 5Pension schemes: collective money purchase benefits
PART 1Amendments of Part 4 of FA 2004
6
1
Section 182 (unauthorised borrowing: money purchase arrangements) is amended as follows.
2
In the heading, at the end insert “other than collective money purchase arrangements”.
3
In subsection (1), after “money purchase arrangement” insert “that is not a collective money purchase arrangement”.
4
In subsection (8), after “defined benefits” insert “or collective money purchase benefits”.