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Finance Act 2011

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Changes over time for: Paragraph 70

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Finance Act 2011, Paragraph 70 is up to date with all changes known to be in force on or before 27 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. Help about Changes to Legislation

70(1)Section 182 (unauthorised borrowing: money purchase arrangements) is amended as follows.U.K.

(2)In subsection (3)—

(a)in paragraph (a), for “member's unsecured pension fund or alternatively secured pension fund” substitute “ member's drawdown pension fund ”;

(b)in paragraph (b), for “dependants' unsecured pension funds or alternatively secured pension funds” substitute “dependants' drawdown pension funds”.

(3)In subsection (5), for “unsecured pension fund or alternatively secured pension fund” substitute “ drawdown pension fund ”.

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