Finance Act 2011, Paragraph 17 is up to date with all changes known to be in force on or before 04 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.
17(1)In Part 2 of Schedule 28 to FA 2004, paragraph 23 (unsecured pension year) is amended as follows.U.K.
(2)In sub-paragraph (1)—
(a)for “ “Unsecured pension year”” substitute “ “Drawdown pension year” ”;
(b)in paragraph (a), for “dependants' unsecured pension” substitute “dependants' drawdown pension”;
(c)at the end insert—
“This is subject to paragraph 24B.”
(3)For sub-paragraph (2) substitute—
“(2)The drawdown pension year in which the dependant dies is the last drawdown pension year and ends immediately before the dependant's death.”
(4)The heading before paragraph 23 becomes “ Drawdown pension year and basis amount for drawdown pension year ”.
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