Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 512: Disposal of beneficial interest by participant
2082.This section provides for sections 510 and 511 to apply in a modified form where a participant disposes of his beneficial interest in any of his plan shares.
2083.This section is the last of three that derive from paragraph 95 of Schedule 8 to FA 2000. This section derives from sub-paragraph (9) of paragraph 95.