Finance Act 2005, Paragraph 22 is up to date with all changes known to be in force on or before 06 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.
22(1)Paragraph 24 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 dependant'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. 22 in force at 6.4.2006, see Sch. 10 para. 64(1)
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