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Finance Act 2011

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Changes over time for: Paragraph 7

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Finance Act 2011, Paragraph 7 is up to date with all changes known to be in force on or before 18 February 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. Help about Changes to Legislation

7(1)In Part 1 of Schedule 28 to FA 2004, paragraph 9 (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 “unsecured pension” substitute “ drawdown pension ”;

(c)at the end insert—

This is subject to paragraph 10B.

(3)For sub-paragraph (2) substitute—

(2)The drawdown pension year in which the member dies is the last drawdown pension year and ends immediately before the member's death.

(4)The heading before paragraph 9 becomes Drawdown pension year and basis amount for drawdown pension year.

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