Where:

an individual receives a statement as described in ¶389-780, from a scheme administrator of a registered pension scheme (termed the ‘flexed’ scheme); and

on or after the date of the relevant event, that individual is an ‘accruing member’ of the flexed scheme or any other registered scheme,

specific obligations are imposed on him.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.