Section 342D(1)

For the purposes of sections 339, 341 and 342, a pension-sharing transaction shall be taken— to be a transaction, entered into by the transferor with the transferee, by which the appropriate amount is transferred by the transferor to the transferee; and to be capable of being a transaction entered into at an undervalue only so far as it is a transfer of so much of the appropriate amount as is recoverable.

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Source: legislation.gov.uk · retrieved 2026-09-04