SCHEDULES

SCHEDULE 16Benefits under pension schemes

Part 1Changes to benefits available under pension schemes etc

Dependant's drawdown pension fund

16

1

In Part 2 of Schedule 28 to FA 2004, paragraph 22 (dependant's unsecured pension fund) is amended as follows.

2

In sub-paragraph (1), for “dependant's unsecured pension fund” substitute “ dependant's drawdown pension fund ”.

3

In sub-paragraph (2)(a), for “dependant's unsecured pension” substitute “dependants' drawdown pension”.

4

In sub-paragraph (3)—

a

for “dependant's unsecured pension fund” (in both places) substitute “ dependant's drawdown pension fund ”;

b

in paragraph (a), for “an unsecured pension fund” substitute “ a drawdown pension fund ”.

5

The heading before paragraph 22 becomes “ Dependant's drawdown pension fund ”.