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).