10. The value of any policy of life insurance.S
Commencement Information
I1Sch. 4 para. 10 in force at 1.4.2022, see reg. 1
11.—(1) The value of any right to receive a pension under an occupational or personal pension scheme or any other pension scheme registered under section 153 of the Finance Act 2004(1).S
(2) In this paragraph, “occupational pension scheme” and “personal pension scheme” have the meanings given in section 1 of the Pension Schemes Act 1993(2).
Commencement Information
I2Sch. 4 para. 11 in force at 1.4.2022, see reg. 1
12.—(1) The value of a funeral plan contract.S
(2) “Funeral plan contract” means a contract under which the person makes payments to a person to secure the provision of a funeral and where the sole purpose of the plan is the provision of a funeral.
Commencement Information
I3Sch. 4 para. 12 in force at 1.4.2022, see reg. 1
13. The value of the right to receive any income under a life interest or from a life rent.S
Commencement Information
I4Sch. 4 para. 13 in force at 1.4.2022, see reg. 1
14. The value of the right to receive any earnings which are disregarded under paragraph 13 of schedule 3.S
Commencement Information
I5Sch. 4 para. 14 in force at 1.4.2022, see reg. 1
2004 c.12. Section 153 was amended by paragraph 2 and 3 of schedule 10 of the Finance Act 2005 (c.7), paragraph 2 of schedule 7 of the Finance Act 2014 (c.26) and paragraph 1 of schedule 3 of the Finance Act 2018 (c.3).
1993 c.48. Section 1 was amended by section 239 of the Pensions Act 2004 (c.35), paragraph 1 of schedule 27 of the Finance Act 2007 (c.11), S.I. 2007/3014 and S.I. 2019/192.