Version Superseded: 19/07/2011
Point in time view as at 27/07/2010.
There are currently no known outstanding effects for the Finance (No. 2) Act 2010, Cross Heading: Application of rules of pension schemes.
9(1)For the purposes of any provision (however framed) that is included in the rules of a registered pension scheme in consequence of any provision of FA 2004 mentioned in paragraphs 2 to 4, the trustees or managers of the pension scheme may treat any relevant person as if the person had not reached the age of 75.
(2)A “relevant person” is a person—
(a)to whom this Schedule applies, and
(b)who has not reached the age of 77.
(3)Where the trustees or managers of a registered pension scheme so determine, the rules of the pension scheme are to be treated as conferring on any person to whom this Schedule applies an entitlement to a lump sum in connection with a pension of the kind mentioned in paragraph 5.
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