Version Superseded: 19/07/2011
Point in time view as at 31/10/2006.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 26.
26(1)“Alternatively secured pension year” means—U.K.
(a)the period of 12 months beginning with the day on which the dependant first becomes entitled to alternatively secured pension in respect of the arrangement, and
(b)each succeeding period of 12 months.
(2)When the dependant dies, the current alternatively secured pension year is the last alternatively secured pension year and ends immediately before the dependant’s death.
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