The collective defined contribution (or money purchase) pension schemes legislation came into force on 1 August 2022. The Finance Act 2021, Schedule 5 (Pension Schemes: Collective Money Purchase Benefits) (Appointed Day) Regulations, SI 2022/874, bring into force associated amendments to pensions tax legislation on the same day.
The collective defined contribution (or money purchase) pension schemes legislation came into force on 1 August 2022. The Finance Act 2021, Schedule 5 (Pension Schemes: Collective Money Purchase Benefits) (Appointed Day) Regulations, SI 2022/874, bring into force associated amendments to pensions tax legislation on the same day.