Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 28 U.K. Registered pension schemes: authorised pensions—supplementary

Modifications etc. (not altering text)

C1 Sch. 28 modified by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 14 (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2012/1795, regs. 1(1), 5)

Part 1 U.K. Pension rules

[F1 Drawdown pension] U.K.

Textual Amendments

F1 Sch. 28 para. 4 cross-heading substituted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 3(2)

4 U.K. “[F2 Drawdown pension]” means—

(a) a short-term annuity, or

(b) income withdrawal.

Textual Amendments

F2 Words in Sch. 28 para. 4 substituted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 3(1)

F3 5 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 Sch. 28 para. 5 omitted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 78(a)