- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 2007
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Rhagor o Adnoddau
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Point in time view as at 01/04/2014.
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Finance Act 2007, Paragraph 8 is up to date with all changes known to be in force on or before 03 December 2024. 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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8(1)Schedule 28 (pension rules) is amended as follows.U.K.
(2)In paragraph 10 (reference periods for unsecured pensions), for sub-paragraph (1) substitute—
“(1)Subject as follows, the period of five unsecured pension years beginning with the first unsecured pension year, and each succeeding period of five unsecured pension years, is a “reference period”.
(1A)Sub-paragraph (1B) applies if, at any time during a reference period (“the current reference period”), the member notifies the scheme administrator that the member wishes a new reference period to begin on the next day that is an anniversary of the reference date in relation to the current reference period.
(1B)The scheme administrator may determine—
(a)that the current reference period is to end immediately before that day (so that sub-paragraph (1) no longer applies), and
(b)that (subject to any further operation of this sub-paragraph) the period of five unsecured pension years beginning with that day, and each succeeding period of five unsecured pension years, is to be a reference period.
(1C)The first day of each reference period is, in relation to that period, “the reference date”.”
(3)In paragraph 24 (reference periods for dependants' unsecured pensions), for sub-paragraph (1) substitute—
“(1)Subject as follows, the period of five unsecured pension years beginning with the first unsecured pension year, and each succeeding period of five unsecured pension years, is a “reference period”.
(1A)Sub-paragraph (1B) applies if, at any time during a reference period (“the current reference period”), the dependant notifies the scheme administrator that the dependant wishes a new reference period to begin on the next day that is an anniversary of the reference date in relation to the current reference period.
(1B)The scheme administrator may determine—
(a)that the current reference period is to end immediately before that day (so that sub-paragraph (1) no longer applies), and
(b)that (subject to any further operation of this sub-paragraph) the period of five unsecured pension years beginning with that day, and each succeeding period of five unsecured pension years, is to be a reference period.
(1C)The first day of each reference period is, in relation to that period, “the reference date”.”
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