Retirement Savings Accounts Regulations 1997
SCHEDULE 1A
If the reversionary beneficiary mentioned in clause 1 or 2 is a child beneficiary at the time of the first payment, the maximum and minimum pension valuation factors set out in Column 3 and Column 4 of Table 2 in this Schedule must be used.
(subregulation 1.07(2) )
PAYMENT LIMITS FOR PENSIONS WITH A COMMENCEMENT DAY ON OR AFTER 1 JANUARY 2006
SECTION 6. 6.If the reversionary beneficiary mentioned in clause 1 or 2 is a child beneficiary at the time of the first payment, the maximum and minimum pension valuation factors set out in Column 3 and Column 4 of Table 2 in this Schedule must be used.
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