Except in the case of: (1) any pension1 or part of a pension which is attributable (directly or indirectly) to a pension credit2 or which, in the opinion of the trustees or managers3, is derived from the payment by any member4 of the scheme of voluntary contributions5; or (2) any pension (or part of a pension) under a relevant occupational pension scheme6 which is a cash balance benefit7 and first comes into payment on or after 3 January 20128, the following provisions apply to a pension
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