Related Commentary  Related HMRC Manuals

173(1)  A registered pension scheme is to be treated as having made an unauthorised payment to a person who is or has been a member of the pension scheme if an asset held for the purposes of the pension scheme is used to provide a benefit (other than a payment) to–

(a)the person, or

(b)a member of the person's family or household.

173(2)  If the benefit is received by reason of an employment which is not lower-paid employment as a minister of religion, subsection (1) does not apply.

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