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
”
.