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Finance Act 2011

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Changes over time for: Paragraph 80

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Finance Act 2011, Paragraph 80 is up to date with all changes known to be in force on or before 27 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

80(1)Schedule 32 (benefit crystallisation events: supplementary) is amended as follows.U.K.

(2)In paragraph 3 (benefit crystallisation events 1 and 2: prevention of overlap)—

(a)in sub-paragraph (1), for “unsecured pension fund” substitute “ drawdown pension fund ”;

(b)in sub-paragraph (2), for “unsecured pension” substitute “ drawdown pension ”.

(3)In paragraph 4 (benefit crystallisation events 1 and 4: prevention of overlap)—

(a)in sub-paragraph (1), for “unsecured pension fund” substitute “ drawdown pension fund ”;

(b)in sub-paragraph (2), for “unsecured pension” substitute “ drawdown pension ”.

(4)In paragraph 5 (benefit crystallisation events 1 and 5: hybrid arrangements), in sub-paragraph (2), omit the words from “(with the effect that” to the end.

(5)In paragraph 17 (benefit crystallisation event 8: prevention of overlap with other events), in sub-paragraph (2)—

(a)for “unsecured pension fund” substitute “ drawdown pension fund ”;

(b)for “unsecured pension” substitute “ drawdown pension ”.

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