Calculation of the uncrystallised pension rights of an individual on the specified date
(1) For the purposes of Chapter 2C the amount of uncrystallised pension rights on the specified date in relation to an individual shall be the aggregate of the amounts of such rights on that date in respect of each of the relevant pension arrangements of which the individual is a member; but, where a benefit crystallisation event occurred in relation to the individual under a relevant pension arrangement on the specified date then it shall be deemed for the purposes of this paragraph to have occurred on the day following that date.
(2) Where a relevant pension arrangement referred to in subparagraph (1) is -
(a) a defined contribution arrangement, the individual's uncrystallised pension rights under that arrangement shall be so much of the aggregate of -
(i) the amount of any cash sums, and
(ii) the market value of any other assets,
held for the purposes of the arrangement on
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