Related Commentary  Related HMRC Manuals

172(1)  Subsection (2) applies if a member of a registered pension scheme (or the member's personal representatives) assigns or agrees to assign–

(a)any benefit, other than an excluded pension, to which the member (or any dependant, nominee or successor of the member) has an actual or prospective entitlement under the pension scheme, or

(b)any right in respect of any sums or assets held for the purposes of any arrangement under the pension scheme.

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