There are currently no known outstanding effects for the Taxation of Pensions Act 2014, Paragraph 11.
11U.K.In section 172B(2) (rights of a “relevant member”)—
(a)in paragraph (a) after “dependant” insert “ or nominee or successor ”, and
(b)after paragraph (aa) insert—
“(ab)rights representing the nominee's flexi-access drawdown fund or successor's flexi-access drawdown fund in respect of an arrangement under the pension scheme,”.
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