Finance Act 2011

77(1)Section 280(2) (general index) is amended as follows.U.K.

(2)Omit the entries relating to “dependant's alternatively secured pension fund” and “member's alternatively secured pension fund”.

(3)Omit the entries relating to “dependant's unsecured pension fund” and “member's unsecured pension fund” and at the appropriate place insert—

dependant's drawdown pension fundparagraph 22 of Schedule 28”;
“member's drawdown pension fundparagraph 8 of Schedule 28.

(4)At the appropriate place insert—

serious ill-health lump sum chargesection 205A(1).

(5)Omit the entry relating to “unsecured pension fund lump sum death benefit” and at the appropriate place insert—

drawdown pension fund lump sum death benefitparagraph 17 of Schedule 29.