Finance Act 2005 (c. 7)

SCHEDULES

Valid from 07/04/2005

SCHEDULE 10 U.K. Pension schemes etc.

Valid from 06/04/2006

Meaning of “dependant” U.K.

26 U.K. In paragraph 15 of Schedule 28 (meaning of “dependant”), after sub-paragraph (1) insert—

“(1A) If the rules of the pension scheme so provide, a person who was married to the member when the member first became entitled to a pension under the pension scheme is a dependant of the member.”