Finance Act 2004 s 235

s 235 Defined benefits arrangements: uprating of opening value

(1) This section applies for adjusting the opening value of the individual’s rights as calculated under section 234(4) .... (2) The opening value is to be increased by the appropriate percentage. (3) The appropriate percentage is the percentage (if any) by which the consumer prices index for the September before the start of the tax year is higher than it was for the previous September.

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