Finance Act 2011, Paragraph 67 is up to date with all changes known to be in force on or before 01 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.
67(1)Section 172B (increase in rights of connected person on death) is amended as follows.U.K.
(2)In subsection (2)(b), for “member's unsecured pension fund or dependant's unsecured pension fund” substitute “ member's drawdown pension fund or dependant's drawdown pension fund ”.
(3)In subsection (7A)—
(a)in paragraph (a), for “dependants' unsecured pension fund or dependants' alternatively secured pension fund” substitute “ dependant's drawdown pension fund ”;
(b)in paragraph (b), for “dependants' unsecured pension fund” substitute “ dependant's drawdown pension fund ”.
(4)Omit subsection (8A).
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