Finance Act 2011

59U.K.Until such time as the repeal of section 24A of the Pension Schemes (Northern Ireland) Act 1993 (requirements for interim arrangements) by paragraph 11 of Schedule 4 to the Pensions Act (Northern Ireland) 2008 has effect for all purposes, subsection (3) of that section has effect with the following amendments—

(a)in paragraph (a)—

(i)for “unsecured pension year” substitute “ drawdown pension year ”,

(ii)after “twelve months” insert “ (disregarding the second sentence of pension rule 5) ”, and

(iii)for “where the member has not reached the age of 75,” substitute “ or ”;

(b)in paragraph (c)—

(i)for “unsecured pension year” substitute “ drawdown pension year ”,

(ii)after “twelve months” insert “ (disregarding the second sentence of pension death benefit rule 4) ”, and

(iii)omit “and the member's widow, widower or surviving civil partner has not reached the age of 75, or”;

(c)omit paragraphs (b) and (d).