Section 117C(3)

Where being a member of the receiving scheme in relation to the pot, or of the arrangement under the receiving scheme under which the pot is to be held, entails being a party to a contract with the provider of the receiving scheme, a contract is treated as entered into between the individual and the provider— at the time at which the pension pot is transferred to the receiving scheme, and on the terms communicated to the individual in the unilateral change notice under section 117F(3)(c).

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