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eligible pension benefits

158in DISP 2.7.6R(14B) means:

  1. (a) benefits in the form of income withdrawal that have become payable under a personal pension scheme;
  2. (b) benefits that have become payable under a personal pension scheme:
    1. (i) under which all benefits that may be provided are money-purchase benefits;
    2. (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
    3. (iii) an amount available to be paid as benefits under a personal pension scheme of a kind mentioned in paragraph (b).