GLOSSARY

Relevant commencement date definition

What does Relevant commencement date mean?

This means: (a) in the case of a cash balance arrangement or a defined benefits arrangement or a hybrid arrangement, the only benefits under which may be cash balance benefits or defined benefits, the date on which rights under the arrangement begin to accrue to or in respect of the individual; or (b) in the case of a money purchase arrangement other than a cash balance arrangement, the first date on which a contribution within the Finance Act 2004, s 233(1) is made; or (c) in the case of a hybrid arrangement not within paragraph (a), whichever is the earlier of the date mentioned in that paragraph and the date mentioned in paragraph


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