Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 59 is up to date with all changes known to be in force on or before 09 March 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.
59U.K.Until such time as the repeal of section 24A of the Pension Schemes (Northern Ireland) Act 1993 (requirements for interim arrangements) by paragraph 11 of Schedule 4 to the Pensions Act (Northern Ireland) 2008 has effect for all purposes, subsection (3) of that section has effect with the following amendments—
(a)in paragraph (a)—
(i)for “unsecured pension year” substitute “ drawdown pension year ”,
(ii)after “twelve months” insert “ (disregarding the second sentence of pension rule 5) ”, and
(iii)for “where the member has not reached the age of 75,” substitute “ or ”;
(b)in paragraph (c)—
(i)for “unsecured pension year” substitute “ drawdown pension year ”,
(ii)after “twelve months” insert “ (disregarding the second sentence of pension death benefit rule 4) ”, and
(iii)omit “and the member's widow, widower or surviving civil partner has not reached the age of 75, or”;
(c)omit paragraphs (b) and (d).
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