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Finance (No. 2) Act 2010
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- UK Public General Acts
- 2010 c. 31
- SCHEDULE 3
- Paragraph 3
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This is the original version (as it was originally enacted).
Pension rules applying at age 77 instead of age 75
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3(1)In paragraphs 6 and 20 of Schedule 28 to FA 2004 (short-term annuities), sub-paragraph (1) has effect in relation to an annuity to which this paragraph applies as if the reference in paragraph (d) of that sub-paragraph to the age of 75 were a reference to the age of 77.
(2)This paragraph applies to an annuity that—
(a)is purchased on or after 22 June 2010, and
(b)is payable to a person to whom this Schedule applies.
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