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Finance Act 2011
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Finance Act 2011, Paragraph 16 is up to date with all changes known to be in force on or before 23 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 16 Paragraph 16:
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
16(1)In Part 2 of Schedule 28 to FA 2004, paragraph 22 (dependant's unsecured pension fund) is amended as follows.U.K.
(2)In sub-paragraph (1), for “dependant's unsecured pension fund” substitute “ dependant's drawdown pension fund ”.
(3)In sub-paragraph (2)(a), for “dependant's unsecured pension” substitute “dependants' drawdown pension”.
(4)In sub-paragraph (3)—
(a)for “dependant's unsecured pension fund” (in both places) substitute “ dependant's drawdown pension fund ”;
(b)in paragraph (a), for “an unsecured pension fund” substitute “ a drawdown pension fund ”.
(5)The heading before paragraph 22 becomes “ Dependant's drawdown pension fund ”.
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