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Finance Act 2005
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19(1)Paragraph 10 of Schedule 28 (“unsecured pension years” etc.) is amended as follows.U.K.
(2)In sub-paragraph (4)(“basis amount”)—
(a)in paragraph (a), for “or recent additional fund designation” substitute “ , recent additional fund designation or recent pension sharing event ”, and
(b)in paragraph (b), for “or additional fund designation” substitute “ , additional fund designation or pension sharing event ”.
(3)After sub-paragraph (8) insert—
“(8A)“Pension sharing event” means the coming into operation of a pension sharing order or provision relating to the sums and assets representing the member's unsecured pension fund.”
(4)In sub-paragraph (9) (“recent”), for “or additional fund designation” substitute “ , additional fund designation or pension sharing event ”.
Commencement Information
I1Sch. 10 para. 19 in force at 6.4.2006, see Sch. 10 para. 64(1)
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