7(1)In Part 1 of Schedule 28 to FA 2004, paragraph 9 (unsecured pension year) is amended as follows.U.K.
(2)In sub-paragraph (1)—
(a)for “ “Unsecured pension year”” substitute “ “Drawdown pension year” ”;
(b)in paragraph (a), for “unsecured pension” substitute “ drawdown pension ”;
(c)at the end insert—
“This is subject to paragraph 10B.”
(3)For sub-paragraph (2) substitute—
“(2)The drawdown pension year in which the member dies is the last drawdown pension year and ends immediately before the member's death.”
(4)The heading before paragraph 9 becomes “ Drawdown pension year and basis amount for drawdown pension year ”.