(1) In this Act "eligible pension benefits" means (subject to subsection (2)) any of the following amounts - (a) benefits in the form of income withdrawal that have become payable under a personal pension scheme, (b) benefits that have become payable under a personal pension scheme - (i) under which all benefits that may be provided are money purchase benefits, and (ii) which is not and has at no time been a qualifying scheme or an automatic enrolment scheme in relation to the member to or in respect of whom the benefits are payable, or (c) an amount available to be paid as benefits under a personal pension scheme of a kind mentioned in paragraph (b), after the appropriate adjustments have been made for such things as interest due and fees and charges payable.
(2) Benefits under a personal pension scheme are excluded from being eligible pension benefits if (or to the extent that) they are provided from sums invested in a with-profits fund.
(3) In subsection (1)(c) the
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