Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 70 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.
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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