Section 342F(4)

In subsection (3) “intermediate arrangement” means a pension arrangement, other than the shared arrangement or the destination arrangement, in relation to which the following conditions are fulfilled— there was a time when the transferee had rights under the arrangement that were derived (directly or indirectly) from the pension-sharing transaction, and the transferee’s rights under the destination arrangement (so far as derived from the pension-sharing transaction) are to any extent derived (directly or indirectly) from the rights mentioned in paragraph (a).

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