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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 32
- Paragraph 4
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Benefit crystallisation events 1, 2 and 4: prevention of overlap
4(1)This paragraph applies for the purposes of benefit crystallisation event 4 if the lifetime annuity is purchased (in whole or in part) with sums or assets representing the whole or part of the individual’s unsecured pension fund.
(2)The amount crystallised by the event is to be reduced by the amount (or an appropriate proportion of the amount) previously crystallised on the designation of the sums or assets as available for the payment of unsecured pension.
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