[236ZA Defined benefits arrangements: public service pension schemes]
Finance Act 2004 (2004 c 12) | Legislation

[236ZA  Defined benefits arrangements: public service pension schemes]

[(1)     Subsection (2) applies where—

(a)     at the end of a pension input period, an individual has rights under—

(i)     a reformed public service pension scheme arrangement (“the reformed arrangement”), and

(ii)     a corresponding legacy public service pension scheme arrangement (“the legacy arrangement”), and

(b)     the opening value of the individual's rights under the legacy arrangement for the period (as determined for the purposes of section 234) exceeds the closing value of the individual's rights

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