Pension rules applying at age 77 instead of age 75
2(1)The provisions of FA 2004 listed in sub-paragraph (2) have effect in relation to a person to whom this Schedule applies as if—
(a)any reference in those provisions to the age of 75 were a reference to the age of 77, and
(b)any reference in those provisions to a person’s 75th birthday were a reference to a person’s 77th birthday.
(2)The provisions are—
(a)in section 165 (pension rules), pension rules 4 and 6;
(b)in Part 1 of Schedule 28 (pension rules)—
(i)paragraph 7 (meaning of “income withdrawal”);
(ii)paragraph 9(2) (unsecured pension year);
(iii)paragraph 11(2) to (4) (member’s alternatively secured pension fund);
(c)in section 167 (pension death benefit rules), pension death benefit rules 3 and 5;
(d)in Part 2 of Schedule 28 (pension death benefit rules)—
(i)paragraph 21 (meaning of “dependants’ income withdrawal”);
(ii)paragraph 23(2) (unsecured pension year);
(iii)paragraph 25 (dependant’s alternatively secured pension fund);
(e)paragraph 17 of Schedule 29 (unsecured pension fund lump sum death benefit).