Version Superseded: 06/04/2006
Point in time view as at 01/04/2006.
There are currently no known outstanding effects for the Finance Act 2004, Dependant’s unsecured pension fund.
22(1)For the purposes of this Part a dependant’s unsecured pension fund in respect of an arrangement consists of such of the sums and assets held for the purposes of the arrangement—U.K.
(a)as have at any time been designated under the arrangement as available for the payment of dependants' unsecured pension to the dependant, and
(b)have not been applied for purchasing a dependants' scheme pension, a dependants' annuity or a dependants' short-term annuity or paid as dependants' income withdrawal.
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