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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 28
- Part 1
- Alternatively secured pension year...
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Changes over time for: Cross Heading: Alternatively secured pension year and basis amount for alternatively secured pension year
Version Superseded: 19/07/2011
Alternative versions:
- 22/07/2004- Amendment
- 19/07/2007- Amendment
- 21/07/2009
Point in time - 19/07/2011- Amendment
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Point in time view as at 21/07/2009.
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Alternatively secured pension year and basis amount for alternatively secured pension yearU.K.
12(1)“Alternatively secured pension year” means—U.K.
(a)the period of 12 months beginning with the day on which the member first becomes entitled to alternatively secured pension in respect of the arrangement, and
(b)each succeeding period of 12 months.
(2)When the member dies, the current alternatively secured pension year is the last alternatively secured pension year and ends immediately before the member’s death.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 28 para. 12(3) repealed (19.7.2007) (with effect in accordance with Sch. 19 para. 29(1) of the amending Act) by Finance Act 2007 (c. 11), Sch. 19 para. 3, Sch. 27 Pt. 3(1)
F2Sch. 28 para. 12(4) repealed (19.7.2007) (with effect in accordance with Sch. 19 para. 29(1) of the amending Act) by Finance Act 2007 (c. 11), Sch. 19 para. 3, Sch. 27 Pt. 3(1)
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