Related Commentary  Related HMRC Manuals

211(1)  The value of the member's crystallised rights under an arrangement on any date is the aggregate of–

(a)the value of each scheme pension or lifetime annuity to which the member has an actual (rather than a prospective) entitlement under the arrangement on that date,

(b)the aggregate of the amount of the sums, and the market value of the assets, representing the member's drawdown pension fund in respect of the arrangement on that date (if any), and

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