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4Sub-paragraphs (6) and (7) of paragraph 11 of Schedule 28 to FA 2004 (cases where member’s whereabouts are unknown at age 75) have effect in relation to a person to whom this Schedule applies as if—
(a)any reference in sub-paragraphs (6)(a) and (7) to the age of 75 were a reference to the age of 77, and
(b)for paragraph (b) of sub-paragraph (6) there were substituted—
“(b)paragraph 8(2) applied in relation to the member and the arrangement at the time when the member reached the age of 75 and none of the sums or assets held for the purposes of the arrangement were member-designated funds immediately before it applied.”
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