Section 274ZZC | Power to make provision about collective money purchase schemes

(1)The Commissioners for His Majesty’s Revenue and Customs may by regulations amend or otherwise modify any provision of this Part in its application in relation to—

(a)a collective money purchase scheme, or

(b)any benefits payable, or arrangements, under such a pension scheme.

(2)Regulations under this section—

(a)may make different provision for different cases;

(b)may include transitional or saving provision.