Commentary on Sections Overview Part 11: Supplementary provisions Paragraph 95: Meaning of participant ceasing to be in relevant employment
3228.This paragraph explains the meaning of a participant ceasing to be in relevant employment for the purposes of the SIP code. The paragraph derives from paragraph 123 of Schedule 8.
3229.The words “for the purposes of the SIP code” have been added in sub-paragraphs (1) and (2); and the word order has been changed in sub-paragraph (3).