Related Commentary  

12(1)  A transfer within section 169(1) of sums or assets which represent a memberʼs flexi-access drawdown fund, dependantʼs flexi-access drawdown fund, member’s drawdown pension fund or dependant’s drawdown pension fund under an arrangement (“the old arrangement”), is not a recognised transfer unless all of those sums and assets become held under an arrangement under which no other sums or assets are held (“the new arrangement”).

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