(1) Where the shares are held on trust for the purposes of a pension scheme there shall be disregarded—
(a) any charge or lien on, or set-off against, any benefit or other right or interest under the scheme for the purpose of enabling the employer or former employer of a member of the scheme to obtain the discharge of a monetary obligation due to him from the member;
(b) any right to receive from the trustee of the scheme, or as trustee of the scheme to retain, an amount that can be
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