There are currently no known outstanding effects for the Taxation of Pensions Act 2014, Paragraph 13.
13U.K.In section 182(3) (value of arrangement for purposes of borrowing limits) after paragraph (b) insert—
“(ba)the amount of such of the sums and the market value of such of the assets as represent nominees' flexi-access drawdown funds in respect of the arrangement (if any),
(bb)the amount of such of the sums and the market value of such of the assets as represent successors' flexi-access drawdown funds in respect of the arrangement (if any),”.
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