No versions valid at: 01/04/2006
Point in time view as at 01/04/2006. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 14.
Valid from 06/04/2006
14(1)For the purposes of benefit crystallisation event 5 “DP” is the annual rate of the scheme pension to which the individual would be entitled if, on the date on which the individual reaches 75, the individual acquired an actual (rather than a prospective) right to receive it.U.K.
(2)For the purposes of benefit crystallisation event 5 “DSLS” is the amount of any lump sum to which the individual would be entitled (otherwise than by way of commutation of pension) if, on that date, the individual acquired an actual (rather than a prospective) right to receive it.
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