Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 79 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.
79(1)Schedule 29 (authorised lump sums) is amended as follows.U.K.
(2)In paragraph 1 (pension commencement lump sum), in sub-paragraph (3)(b), omit “, otherwise than by virtue of the operation of paragraph 8(2) of Schedule 28,”.
(3)In paragraph 3 (pension commencement lump sum: calculation of applicable amount)—
(a)in sub-paragraph (1)(a), for “unsecured pension” substitute “ drawdown pension ”;
(b)in sub-paragraph (5)(a), for “member's unsecured pension fund” substitute “ member's drawdown pension fund ”;
(c)in sub-paragraph (8)(a), for “member's unsecured pension fund” substitute “ member's drawdown pension fund ”.
(4)In paragraph 15 (uncrystallised funds lump sum death benefit), in sub-paragraph (2)(b), for “unsecured pension” substitute “ drawdown pension ”.
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