Section 137FBB(9)

For the purposes of this section— and a reference to benefits includes all or any part of those benefits. “charge”, in relation to a member of a pension scheme, includes a reduction in the value of the member's benefits under the scheme; “expected retirement date”, in relation to a member of a pension scheme, means the date determined by, or in accordance with, the scheme as the date on which the member's benefits under the scheme are expected to be taken; “normal minimum pension age” has the same meaning as in section 279(1) of the Finance Act 2004; “relevant pension scheme” has the same meaning as in section 137FB;

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