108 Protected pension age of members re-employed as a result of coronavirus

108  Protected pension age of members re-employed as a result of coronavirus

(1)     In FA 2004, in Schedule 36 (pension schemes etc), paragraph 22 (rights to take benefit before normal minimum pension age) is amended as follows.

(2)     In sub-paragraph (7F), at the end of paragraph (b) insert “, and

(c)     that

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