173 Benefits
Finance Act 2004 (2004 c 12) | Legislation

173 Ìýµþ±ð²Ô±ð´Ú¾±³Ù²õ

(1)     A registered pension scheme is to be treated as having made an unauthorised payment to a [person who is or has been a] member of the pension scheme if an asset held for the purposes of the pension scheme is used to provide a benefit (other than a payment) to—

(a)     the [person], or

(b)     a member of the [person's] family or household.

(2)     If the benefit is received by reason of an employment which is not [lower-paid employment as a minister of religion], subsection (1) does not apply.

(3)     If the benefit is received by reason of [an employment which is lower-paid employment as a minister of religion], subsection (1) only applies if—

(a)     it is a benefit to which Chapter 6 or 10 of the benefits code (cars and vans, and benefits not dealt with elsewhere in benefits

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