Point in time view as at 22/07/2004.
There are currently no known outstanding effects for the Finance Act 2004, Section 277.
For the purposes of this Part the valuation assumptions in relation to a person, benefits and a date are—
(a)if the person has not reached such age (if any) as must have been reached to avoid any reduction in the benefits on account of age, that the person reached that age on the date, and
(b)that the person’s right to receive the benefits had not been occasioned by physical or mental impairment.
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