Part 3 Pre-Commencement Benefit Rights
Finance Act 2004 (2004 c 12) | Legislation

Part 3 Pre-Commencement Benefit Rights

Rights to take [benefit] before normal minimum [benefit] age

21

(1)     If paragraph 22[, 23 or 23ZB] applies in relation to a registered pension scheme and a member of the pension scheme, this Part of this Act (except for section 218(6) and paragraph 19) has effect in relation to the member and the pension scheme as if references to normal minimum pension age were to the member's protected pension age.

(2)     Paragraphs 22(8)[, 23(8) and 23ZB(7)] define the member's protected pension age.

[Protected pension age: scheme rights existing before 6 April 2006]

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(1)     This paragraph applies in relation to a registered pension scheme and a member of the pension scheme if—

(a)     the pension scheme is a protected pension scheme, and

(b)     the retirement condition is met in relation to the member and the pension scheme.

(2)     A pension scheme is a protected pension scheme if condition A or condition B is met.

(3)     Condition A is met if—

(a)     the pension scheme was within any of paragraphs (a) to (e) of paragraph 1(1), and

(b)     the entitlement condition is met in relation to the member and the pension scheme.

(4)

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