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Changes over time for: Cross Heading: Unsecured pension year and basis amount for unsecured pension year
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 27/07/2010
Status:
Point in time view as at 06/04/2006.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Unsecured pension year and basis amount for unsecured pension year.
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Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Unsecured pension year and basis amount for unsecured pension yearU.K.
9(1)“Unsecured pension year” means—U.K.
(a)the period of 12 months beginning with the day on which the member first becomes entitled to unsecured pension in respect of the arrangement, and
(b)each succeeding period of 12 months.
(2)But when the member reaches the age of 75 or dies before reaching that age, the current unsecured pension year is the last unsecured pension year and ends immediately before the member’s death or 75th birthday.
Modifications etc. (not altering text)
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