DEFINED BENEFITS AND MONEY PURCHASE ARRANGEMENTS

Ill-health condition

Related Commentary  Related HMRC Manuals

1  For the purposes of this Part the ill-health condition is met if–

(a)the scheme administrator has received evidence from a registered medical practitioner that the member is (and will continue to be) incapable of carrying on the member's occupation because of physical or mental impairment, and

(b)the member has in fact ceased to carry on the member's occupation.

Cross references

SI 2006/207, reg. 5, 14: modifications of Sch. 28, para. 1 in relation to relevant non-UK schemes within the meaning of FA 2004, Sch. 34, para. 1(5).

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