Search Legislation

Taxation of Pensions Act 2014

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 47

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Taxation of Pensions Act 2014, Paragraph 47. Help about Changes to Legislation

This section has no associated Explanatory Notes

47U.K.In paragraph 17(1) (definition of dependants' annuity) for paragraph (za) substitute—

(za)either—

(i)it is purchased together with a lifetime annuity payable to the member and the member becomes entitled to that lifetime annuity before 6 April 2015, or

(ii)it is purchased after the member's death and the dependant becomes entitled to it before 6 April 2015,.

Back to top

Options/Help