There are currently no known outstanding effects for the Taxation of Pensions Act 2014, Paragraph 47.
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,”.
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