Related Commentary  Related CasesRelated HMRC Manuals

151(1)  In this Part “member”  in relation to a pension scheme, means any active member, pensioner member, deferred member or pension credit member of the pension scheme.

151(2)  For the purposes of this Part a person is an active member of a pension scheme if there are presently arrangements made under the pension scheme for the accrual of benefits to or in respect of the person.

151(3)  For the purposes of this Part a person is a pensioner member of a pension scheme if the person is entitled to the present payment of benefits under the pension scheme and is not an active member.

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