Section 342D(2)

For the purposes of sections 340 to 342, a pension-sharing transaction shall be taken— to be something (namely a transfer of the appropriate amount to the transferee) done by the transferor; and to be capable of being a preference given to the transferee 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